Betel Nut Import Valuation Dispute Sent Back for Re-Hearing Due to Legal Oversight

Commissioner of Customs (Preventive) Vs Mayur Enterprises (Calcutta High Court) The Calcutta High Court heard an appeal filed by the revenue challenging an order of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) concerning the importation of betel nuts below the minimum import price (MIP) fixed under the Foreign Trade (Development and Regulation) Act, 1992 (FTDR Act). Before examining the merits, the Court considered a delay of eight days in filing the appeal. After reviewing the reasons provided in the affidavit, the Court found sufficient cause for the delay and condoned it....