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Date: 06.10.2025
CESTAT Allahabad Quashed Penalties in Dry Dates Import Case Over Mis-Declared Origin
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 & Service Tax Appellate Tribunal (CESTAT), Allahabad, has quashed penalties imposed on several appellants, including M/s Shakti Traders and Appellant, in a high-profile case involving the import of dry dates. The case revolved around allegations of mis-declaration of the country of origin to evade higher customs duties. β The Tribunal’s decision, delivered on August 30, 2024, highlights the importance of evidence-based adjudication and adherence to procedural fairness.
Background of the Case β
The case stemmed from imports of dry dates by three entities: M/s Raghunath Laxminarayan, M/s B.N. β International, and M/s Shakti Traders. β The Directorate of Revenue Intelligence (DRI) alleged that the importers, in connivance with Appellant, mis-declared the country of origin as the UAE instead of Pakistan to evade the 200% customs duty imposed on Pakistani-origin goods under Notification No. β 05/2019-Cus dated February 16, 2019. β The goods were classified under a lower-duty tariff heading, attracting only 20% duty. β
The DRI relied on several pieces of evidence, including:
- A report from M/s Atul Rajasthan Date Palms Limited (ARDPL) suggesting the goods were of “Indian Subcontinent” origin. β
- Statements from related parties recorded under Section 108 of the Customs Act, 1962. β
- Alleged non-compliance with Food Safety and Standards (Packing and Labelling) Regulations, 2011. β
- Export declarations obtained from the shipping line, which mentioned “PK” (Pakistan) as the country of origin. β
Based on these findings, the Commissioner of Customs (Preventive), Lucknow, ordered the confiscation of goods and imposed hefty penalties on the importers and Appellant.
Source: CESTAT Allahabad
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