ALO Law Office- IDT Tax I Arbitration I Litigation
Date: 29.09.2025
CESTAT Kolkata Sets Aside Customs Duty Demands and Penalties in Plywood Undervaluation Dispute
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), Eastern Zonal Bench, Kolkata, has delivered a judgment that provides relief to several plywood importers accused of undervaluation and misclassification of imported goods. The case involved M/s. β Vivek Ply & Veneers Pvt. β Ltd., M/s. Ellena Impex OPC Pvt. β Ltd., M/s. Sun Ply Pvt. β Ltd., and M/s. Radheysham Co., who challenged the findings of the Directorate of Revenue Intelligence (DRI) and the Principal Commissioner of Customs (Port), Kolkata. β The Tribunal’s decision has set a precedent for the admissibility of evidence and the procedural requirements in customs valuation disputes.
Background of the Case
The appellants were accused of undervaluing imported plywood from China, leading to alleged evasion of customs duties. β The investigation by the DRI relied heavily on 19 proforma invoices recovered from the mobile phone of Director of M/s. β Vivek Ply & Veneers Pvt. β Ltd. These invoices were used to claim that the appellants had misdeclared the value and description of their imports. β The Principal Commissioner of Customs confirmed differential duty demands, imposed penalties, and ordered confiscation of goods.
Source: CESTAT Kolkata
Handy Download:
Write to us at office@aadrikaalaw.com
Tel: +91-11-4999 2707 I +91-9999005379
Leave a Reply