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Tag: #CESTATAhmedabad

  • CESTAT Ahmedabad Upholds Classification of Petroleum Solvent as Freely Importable

    CESTAT Ahmedabad Upholds Classification of Petroleum Solvent as Freely Importable

    ALO Law Office- IDT Tax I Arbitration I Litigation

    Date: 16.05.2025

    CESTAT Ahmedabad Upholds Classification of Petroleum Solvent as Freely Importable

    The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Ahmedabad Bench has delivered a significant judgment in Customs Appeal No. 11476/2017, setting aside the confiscation and penalty orders imposed on Gastrade International. The core issue pertained to the correct classification of imported Petroleum Hydrocarbon Solvent (125/240) Grade MTOβ€”whether it should be treated as a freely importable product or a restricted one requiring State Trading Enterprise (STE) import route.

    Case Snapshot

    • Importer: Gastrade International, Gandhidham
    • Product: Petroleum Hydrocarbon Solvent (MTO grade)
    • Declared Classification: CTH 2710 19 90 (β€œOthers” – freely importable)
    • Customs Reclassification: CTH 2710 12 90 (β€œLight oils and preparations” – restricted)
    • Penalty and Fine Imposed: β‚Ή15 lakh (fine), β‚Ή7.5 lakh (penalty) under Sections 111(d), 111(m), 112(a)(i)

    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 Ahmedabad

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  • CESTAT Ahmedabad Held that value cannot be re-determined on weight when units price were declared and invoiced

    CESTAT Ahmedabad Held that value cannot be re-determined on weight when units price were declared and invoiced

    ALO Law Office- IDT Tax I Arbitration I Litigation

    Date: 23.04.2025

    CESTAT Ahmedabad Held that value cannot be re-determined on weight when units price were declared and invoiced

    The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Ahmedabad – Court No. 3, has allowed two appeals filed by ISGEC Heavy Engineering Ltd., setting aside penalties and redemption fine imposed by customs authorities on the grounds of alleged misdeclaration of weight in multiple Bills of Entry.

    Case Overview:

    • The case pertained to import of engineering components including:
      • Carbon Steel Forged Hemi (ASME SA266 GR2)
      • Proof Machined Low Alloy Steel Spool
      • Test Plates
    • Customs claimed excess weight in three shipments totaling over 13.37 MTS more than declared.
    • Alleged misdeclaration valued at approx. β‚Ή31.45 lakhs with total differential duty of approx. β‚Ή9.48 lakhs.

    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 Ahmedabad

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