CESTAT Dismisses Appeal Below Rs.50 Lakh Duty Threshold: CBIC Circular Impact

Commissioner of Customs ICD Patparganj Vs Sedna Impex India Pvt Ltd (CESTAT Chandigarh)

The case of Commissioner of Customs ICD Patparganj Vs Sedna Impex India Pvt Ltd (CESTAT Chandigarh) revolves around an appeal filed by the Revenue against an order of the Commissioner (Appeals), which had set aside the assessment of imported fabrics at an enhanced value. Here’s a detailed summary of the case:

Background and Facts:

1. Import and Assessment: Sedna Impex India Pvt Ltd imported fabrics and declared their value in Bills of Entry filed at ICD

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