ALO Law Office- IDT Tax I Arbitration I Litigation
Date: 24.09.2025
CESTAT Mumbai Ruled that the charges against Appellant were baseless
This Article has been written by Shri Ravi Shekhar Jha, Advocate based in New Delhi. The views expressed are based on his interpretation of the law. He can be reached at his email id intelconsul@gmail.com or on his Mobile +91-9999005379.
In a significant ruling, the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), Mumbai, dismissed the appeal filed by the Commissioner of Customs (Import-II), Mumbai, against Appellant. The Tribunal upheld the original adjudication order, which had cleared the respondent of any contravention under the Customs Act, 1962. β This decision not only reinforces the principles of judicial discipline but also highlights the importance of adhering to due process in customs-related disputes. β
Background of the Case
The case originated from a show cause notice issued under Section 124 of the Customs Act, 1962, concerning the import of coal by M/s Reliance Infrastructure Ltd and M/s Rosa Power Supply Co Ltd. β The notice alleged undervaluation of goods and sought penalties under Sections 112 and 114AA of the Customs Act. β Appellant, a director of Century Exports Ltd, was named as an incidental noticee, despite having no direct involvement in the processing of the imported goods. β
The Principal Commissioner of Customs (Adjudication), Mumbai, had earlier dropped the proceedings against the principal noticees and auxiliary parties, including Appellant, citing a lack of evidence. β However, the Commissioner of Customs (Import-II) appealed this decision before the Tribunal, seeking penalties against the respondent.
Source: CESTAT Mumbai
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