Multicoloured Casual Wear Pyjama Not Classifiable as Trouser: CESTAT Kolkata

Commissioner of Customs (Port) Vs Binod Kumar Agarwal (CESTAT Kolkata) The case of Commissioner of Customs (Port) vs. Binod Kumar Agarwal before the CESTAT Kolkata revolves around the classification of imported goods—specifically multicoloured and multi-print casual wear pyjamas—as either trousers or pyjamas under the Customs Tariff Act. The dispute arose from allegations of misdeclaration and misclassification aimed at evading higher customs duties applicable to trousers compared to pyjamas. Background and Allegations 1. Initial Allegations and Investigation: The Directorate of Revenue In...