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

Kalpataru Transmission Ltd Vs C.C.-Mundra (CESTAT Ahmedabad)

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.

Facts:

M/s Kalpataru Transmission Ltd. (“the Appellant”) filed bill of entry for clearance of goods mentioning weights based on standard theoretical weight basis. On examination by Customs (Docks Examination) the actual weight of the goods turned out to be more than mentioned by the Appellant in bill of entry.

The Adjudicating Authority vide an order (“the Impugned Order”) citing mis-declaration by the Appellant confiscated the goods under section 111(m) of the Customs Act, 1962 (“the Customs Act”) along with levy of penalty under section 112(a) of the Customs Act.

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