ALO Law Office- IDT Tax I Arbitration I Litigation
Date: 02.08.2025
CESTAT Chennai Confirms Track Assemblies as Car Seat Parts β
In a significant ruling by the Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Chennai, the case of M/s. β Daebu Automotive Seat India Pvt. β Ltd. has brought clarity to the complex issue of customs classification and penalties under the Customs Act, 1962. This blog delves into the key aspects of the judgment, highlighting its implications for importers, manufacturers, and the broader legal framework governing customs disputes.
Background of the Case
M/s. Daebu Automotive Seat India Pvt. β Ltd. (DAS) imported essential parts of “Track Assembly” used in car seats, claiming classification under Customs Tariff Heading (CTH) 9401 9000 as “parts of car seats.” β The company availed a preferential duty exemption under Notification No. β 152/2009-Cus. However, the Department of Revenue Intelligence (DRI) alleged misclassification, arguing that the goods were “accessories of motor vehicles” under CTH 8708 9900, subject to a higher duty rate. β The dispute also involved allegations of tampering with the Certificate of Origin (COO) and the imposition of penalties under various sections of the Customs Act.
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 Chennai
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