Commissioner of Customs-Mundra Vs Castor Girnar Industries Pvt. Ltd. (CESTAT Ahmedabad)
In the case of Commissioner of Customs-Mundra vs Castor Girnar Industries Pvt. Ltd., the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) in Ahmedabad reviewed an appeal concerning anti-dumping duty on imported PVC resin from China. The resin, subject to anti-dumping duties under Notification No. 32/2019, was imported by Castor Girnar Industries, who declared “CNSG Jilantai Salt Chlori-Alkali Chemical Co. Ltd” as the manufacturer. However, the customs authority identified a discrepancy in the manufacturer’s name, as the bags bore the name “CNSG Jilantai Chlori-Alkali Chemical Co. Ltd,” missing the term “Salt.” Based on this, customs authorities initially denied duty exemption, assuming a potential misrepresentation by the importer.
During the appeal, the tribunal examined similar cases, including Vinayak Trading, where exemptions were granted despite minor discrepancies in manufacturer names. The appellant presented various documents, including invoices, packing lists, and certificates of origin, all confirming the actual manufacturer. The tribunal ruled that documentary evidence provided was adequate to establish the manufacturer’s identity and that minor variations in the manufacturer’s name on packaging did not warrant duty denial. Thus, CESTAT set aside the customs order and allowed the appeal, reaffirming the principle that formal evidence should outweigh minor inconsistencies in documentation.
