CESTAT Bars Customs From Extending Findings of Two Tested Mica Imports to 72 Earlier Consignments

M.P. Mica Enterprises Private Limited Vs Principal Commissioner of Customs (CESTAT Kolkata) The appeal was filed against the Order-in-Original dated 13.11.2025, as corrected by Corrigendum dated 26.12.2025, passed by the Principal Commissioner of Customs (Port), Kolkata. The appellant had imported goods described as “Crude Mica Rifted into Sheets” and classified them under Tariff Item 25251090. The description in the Bills of Entry matched the overseas supplier’s invoices and packing lists. Based on intelligence developed by SIIB (Port), Customs alleged that the imported good...