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Tag: #IndianLaw

  • CESTAT Kolkata Rejected Customs attempt to apply two different transaction values

    CESTAT Kolkata Rejected Customs attempt to apply two different transaction values

    ALO Law Office- IDT Tax I Arbitration I Litigation

    Date: 18.04.2025

    CESTAT Kolkata Rejected Customs attempt to apply two different transaction values

    The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Kolkata Bench (Court No. 2) has dismissed the Revenue’s appeal against M/s Kiran Trading Company, thereby upholding the order of the Commissioner (Port), Kolkata, which had dropped proceedings initiated under a DRI show cause notice.

    Case Background:

    1. The Revenue appealed against the Order-in-Original dated 23.10.2018, which dropped charges of mis-declaration of value and evasion of Anti-Dumping Duty (ADD) on imports of Chinese-origin Melamine by M/s Kiran Trading Company. ​
    2. The Directorate of Revenue Intelligence (DRI) alleged over-invoicing to evade ADD, based on investigations and analysis of import patterns.

    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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  • BIS on Captive Consumption

    BIS on Captive Consumption

    ALO Law Office- IDT Tax I Arbitration I Litigation

    Dated: 17.04.2025

    BIS on Captive Consumption

    Bureau of Indian Standards (BIS) is tasked with formulating the Safety & quality standards related to Products and Services in India. The BIS Act, 2016 or any such similar acts are a part of the larger Consumer Protection Laws.

    We have not delved into every part of every prevailing law but have tried to maximize on various aspects of the prevailing laws by being very precise and brief. Any omission may be treated as inadvertently left out or being out of context or any other reason as maybe.

    The intent of the Legislation in enacting the BIS Act, 2016 is very clear as it reads as follow-

    An Act to provide for the establishment of a national standards body for the harmonious development of the activities of standardization, conformity assessment and quality assurance of goods, articles, processes, systems and services and for matters connected therewith or incidental thereto.

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