ALO Law Office- IDT Tax I Arbitration I Litigation
Date: 05.05.2025
CESTAT Kolkata- Higher Customs Duty Held Unenforceable Due to Delay in Notification Publication
The Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), Eastern Zonal Bench, Kolkata, ruled in favour of M/s Emami Agrotech Ltd. by setting aside the demand for differential customs duty on imported crude palm oil. The case involved a dispute over the applicable date for a notification that raised Basic Customs Duty (BCD) from 15% to 30%.
Case Background:
- Emami imported crude palm oil in November 2017 via four Bills of Entry dated 16.11.2017.
- Entry inward for the consignments was granted on 18.11.2017 and 19.11.2017.
- Notification No. 87/2017-Customs dated 17.11.2017, which increased BCD to 30%, was only published in the Official Gazette on 20.11.2017.
- Customs demanded higher duty based on the entry inward date.
- Emami paid the higher duty under protest and later appealed the assessment.
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 Kolkata
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