Hub & Links Logistics (I) Pvt. Ltd. Vs Commissioner of Customs (CESTAT Delhi)
Summary: The Customs, Excise & Service Tax Appellate Tribunal, New Delhi, Principal Bench considered connected proceedings arising from Order-in-Original No. 02/2024 dated 31.01.2024 passed by the Commissioner of Customs (Preventive), Jodhpur (HQ at Jaipur). The first appeal was filed by M/s. Hub & Links Logistics (I) Pvt. Ltd., with connected appeals involving Sanjay Porwal and M/s. Bright Metals (India) Pvt. Ltd. The dispute concerned differential customs duty on ten Bills of Entry covering Brass Scrap (ISRI Pallu), the declared country of origin, tariff classification and the consequential interest and penalties.
The proceedings originated from information received from the National Customs Targeting Centre, New Delhi. In the live consignment covered by Bill of Entry No. 6601963 dated 09.12.2021, the importer had declared the goods and port of shipment as UAE. Container tracking on the Pakistan International Container Terminal, however, disclosed that the containers had originated from Pakistan, with seal numbers matching those recorded in the Indian Customs EDI system. Further examination of past imports identified ten Bills of Entry forming the subject matter of the present proceedings. The table in the order records the assessable values, self-assessed duty, correct duty and differential duty, with total differential duty stated at ₹20,65,37,318.
