Customs: Enforcement of Investigating Agency’s Classification violates Self-Assessment Process

Daikin Airconditioning India Pvt Ltd Vs Commissioner of Customs (Import) (CESTAT Mumbai)

In the case of Daikin Airconditioning India Pvt Ltd vs. Commissioner of Customs (Import), the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), Mumbai addressed a dispute over the classification of imported split air conditioners. The issue arose from assessments conducted between October 2013 and February 2014, where the investigating agency’s proposed tariff classification was enforced, impacting the duty rate and denial of certain exemptions. Daikin challenged these as

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