Minor mismatch due to adoption of standard method, not a mis-declaration


Last updated: 23 August 2023

Court :
CESTAT, Ahmedabad

Brief :
The CESTAT, Ahmedabad in Kalpataru Transmission Ltd. v. C.C. Mundra [Customs Appeal No. 10674/2015-SM dated July 28, 2023]held that in case of slight variation in weight due to adoption of standard theoretical method and after payment of differential customs duty, there remains no mis-declaration on part of assessee.

Citation :
Customs Appeal No. 10674/2015-SM dated July 28, 2023

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Bimal Jain
Published in Custom
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