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Tag: #CESTATBangalore

  • CESTAT Bangalore- Quick Lime Imports by JSW Steel Classifiable Under Chapter 25

    CESTAT Bangalore- Quick Lime Imports by JSW Steel Classifiable Under Chapter 25

    ALO Law Office- IDT Tax I Arbitration I Litigation

    Date: 01.05.2025

    CESTAT Bangalore- Quick Lime Imports by JSW Steel Classifiable Under Chapter 25

    The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Bangalore, allowed the appeal of M/s JSW Steel Limited, Salem, quashing the differential customs duty demand of over Rs. 75 lakh and ruling that “Quick Lime” is correctly classifiable under Customs Tariff Heading (CTH) 2522 10 00.

    Case Background:

    • JSW Steel imported “Quick Lime Powder” under 8 Bills of Entry between September and November 2015.
    • The goods were initially assessed provisionally under CTH 2522 1000, with standard duty payments.
    • Based on test results indicating 92.2% purity of calcium oxide, Revenue reclassified the product under CTH 2825 9090 (for pure calcium oxide) and raised a demand of Rs. 75,99,475 plus interest.

    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 Bangalore

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  • CESTAT Bangalore set aside the re-determined valuation

    CESTAT Bangalore set aside the re-determined valuation

    ALO Law Office- IDT Tax I Arbitration I Litigation

    Date: 21.04.2025

    CESTAT Bangalore set aside the re-determined valuation

    The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Bangalore Bench, has ruled in favor of M/s Saash Enterprises, setting aside a customs order that had rejected the declared transaction value of imported laminators, binding machines, and related equipment. The Tribunal quashed the re-determined valuation, confiscation, penalty, and fine imposed by the lower authorities.

    Case Background:

    • The case involved Bill of Entry No. 8730452 dated 11.12.2012 for goods including laminators, wire binding machines, and paper cutters.
    • Although the physical description and quantity of the goods matched the import documentation, the customs authorities questioned the declared value and engaged a Chartered Engineer, who estimated a value of USD 69,021 against the declared USD 55,142.06.
    • Based on this, customs re-valued the consignment to β‚Ή46.43 lakhs (from β‚Ή30.96 lakhs) and imposed:
      • Redemption fine of β‚Ή5,00,000
      • Penalty of β‚Ή2,00,000 under Section 112(a) of the Customs Act, 1962

    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 Bangalore

    Disclaimer

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    Write to us at office@aadrikaalaw.com

    Tel: +91-11-4999 2707 I +91-9999005379

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