ALO Law Office- IDT Tax I Arbitration I Litigation
Date: 07.10.2025
CESTAT Delhi Upholds Correct Classification and Valuation of Imported Goods
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 landmark decision, the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), New Delhi, Principal Bench, has ruled in favor of M/s Simpex Industries in Customs Appeal No. 50071 of 2025. โ The appeal challenged the order dated 08.05.2024 passed by the Principal Commissioner of Customs (Import), ICD Tughlakabad, New Delhi, which had reclassified imported goods and rejected their declared value. โ The Tribunalโs decision, pronounced on 06.10.2025, is a significant victory for importers and reinforces the importance of judicial discipline and adherence to procedural requirements.
Background of the Case
M/s Simpex Industries, a regular importer of photographic equipment, filed an appeal against the Principal Commissionerโs order that:
- Reclassified their imported goods (LED continuous lighting equipment) from Customs Tariff Heading (CTH) 9006 99 00 (photographic flashlights) to CTH 9405 40 10 (lamps and lighting fittings).
- Rejected the declared value of Rs. โ 22.68 crore and re-determined it as Rs. โ 27.94 crore, citing alleged undervaluation.
The appellant argued that the goods were correctly classified under CTH 9006 99 00 and that the declared value was accurate. โ They relied on previous favorable orders passed by the Commissioner (Appeals) and the Joint Commissioner, which had been accepted by the department.
Source: CESTAT Delhi
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