ALO Law Office- IDT Tax I Arbitration I Litigation
Date: 25.07.2025
CESTAT Chandigarh Set Aside Customs Duty Demand in PVC Tape Valuation Case
The Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), Chandigarh, recently delivered a significant judgment in the case of M/s Ad Adhesive Industries & Others vs. Commissioner of Customs, Delhi-IV. This decision, pronounced on July 24, 2025, has far-reaching implications for customs valuation and procedural adherence in adjudication proceedings.
Background of the Case
The case revolved around allegations of undervaluation of adhesive tapes imported by M/s Ad Adhesive Industries and M/s Sunbeam Industries. β The Directorate of Revenue Intelligence (DRI) claimed that the appellants had misdeclared the value of imported goods, evading customs duty. β The investigation relied heavily on statements from employees and a single bill of entry where the transaction value was enhanced. Based on these findings, the Commissioner of Central Excise, Delhi-IV, confirmed the demands, imposed penalties, and ordered the encashment of bank guarantees.
This Article has been written by Shri Ravi Shekhar Jha, Advocate Delhi High Court based on his interpretation of the law. He can be reached at his email id intelconsul@gmail.com or on his Mobile +91-9999005379.
Source: CESTAT Chandigarh
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