ALO Law Office- IDT Tax I Arbitration I Litigation
Date: 01.09.2025
CESTAT Kolkata rejects the Revenueβs appeal and upholds the release of detained goodsβ β
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 upheld the decision of the Commissioner of Customs (Appeals) to release detained goods on payment of applicable duty. β This case, involving M/s. Amit Fashions and the Principal Commissioner of Customs (Port), highlights critical aspects of customs law, including the distinction between detention and seizure, provisional release, and the adjudication process for mis-declared goods.
Background of the Case
M/s. Amit Fashions, an importer of knitted fabric, filed a self-assessed bill of entry for a consignment of 100% polyester knitted fabric imported from China. β Upon examination, the goods were found to be woven fabric instead of knitted fabric, leading to allegations of mis-declaration. β The goods were detained, and subsequent investigations resulted in a provisional release order requiring a bond and bank guarantee. β Dissatisfied with the conditions imposed, the importer appealed to the Commissioner of Customs (Appeals), who modified the order and allowed the release of goods on payment of applicable duty.
Source: CESTAT Kolkata
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