Criticallog India Private Limited Vs Commissioner of Customs (CESTAT Delhi)
The dispute before the Customs Excise and Service Tax Appellate Tribunal Delhi arose from an appeal filed against an order dated 25.09.2024 passed by the Commissioner of Customs (Appeals). The appellate authority had partly allowed the appeal against the order dated 24.05.2024 issued by the Deputy Commissioner of Customs concerning the import of certain goods described as “Memory” and “Power Supply”.
The appellant is a logistics company that imports spare parts for warranty replacement for specified customers. These goods are imported under delivered duty paid arrangements and are authorised for export only to the country of ultimate destination and for use by identified end users. The imported goods cannot be sold, transferred or disposed of to any other person or country.
The dispute arose when the appellant filed a Bill of Entry dated 08.03.2024 for clearance of goods declared as “Memory” and “Power Supply” under an invoice dated 23.01.2024 for a declared value of USD 5140. The appellant classified the memory items under Customs Tariff Item 8542 32 00 and the power supply items under tariff item 8504 40 90.
During examination, the customs authorities raised queries regarding alleged excess quantity of imported goods. The appellant obtained a report from a Chartered Engineer who inspected the goods and submitted the report along with a catalogue.
