CESTAT Chennai Remands Customs Appeal to Examine Time-Bar Issue Before Merits

Commissioner of customs Vs Toyota Kirloskar Motor Pvt. Ltd. (CESTAT Chennai) The appeal was filed by the Revenue (Commissioner of Customs) against an Order in Appeal dated June 30, 2014, passed by the Commissioner of Customs (Appeals), Chennai, concerning the respondent, Toyota Kirloskar Motor Pvt. Ltd. The core issue involved the classification of imported goods described as “Side Outer Panels for Motor Vehicle” and a resulting demand for short-levy of customs duty. The Classification Dispute The respondent, Toyota Kirloskar Motor Pvt. Ltd., initially classified the imported Side ...