Customs Awareness of Import Classification Negates Suppression Allegations: CESTAT Kolkata

Empire Exports Vs Commissioner of Customs (Port) (CESTAT Kolkata) In the case of Empire Exports Vs Commissioner of Customs (Port), the CESTAT Kolkata addressed an appeal concerning the duty demand issued against the Appellant for importing White Poppy Seeds between November 2010 and April 2011. The Appellant utilized duty scrips under the Focus Product Scheme (FPS) and the Vishesh Krishi and Gram Udyog Yojana (VKGUY) to the extent of ₹30,64,968. After the initial assessment, the goods were cleared. However, a Show Cause Notice was issued on January 27, 2015, alleging the ineligibility of the...