Customs Reassessment Quashed as CESTAT Finds Reclassification Ultra Vires Notification & Beyond Jurisdiction

MSS India Pvt Ltd Vs Commissioner of Customs (NS-III) (CESTAT Mumbai) M/s MSS India Pvt Ltd appealed against the imposition of customs duty and penalties on imports of copper busbars and related goods under multiple bills of entry between July 2018 and May 2020. The jurisdictional authorities had demanded payment of differential duties totaling ₹7.25 crore, along with additional duty and penalties exceeding ₹5 crore, alleging non-compliance with Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017, and arguing that the goods were misclassified. The dispute centered on whether...