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Case Law Details

Case Name : Rajib Saha Vs Commissioner of Customs (CESTAT Kolkata)
Appeal Number : Customs Appeal No. 75278 of 2016
Date of Judgement/Order : 24/08/2023
Related Assessment Year :
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Rajib Saha Vs Commissioner of Customs (CESTAT Kolkata)

Introduction: The Customs, Excise and Service Tax Appellate Tribunal (CESTAT) Kolkata recently gave its verdict in the case of Rajib Saha Vs Commissioner of Customs. The crux of the case revolves around the legitimacy of demanding a differential duty on PPC cement that Rajib Saha imported from Bangladesh. The court has concluded that demanding differential duty without challenging the original assessment of the Bills of Entry is not sustainable.

Background of the Case: Rajib Saha, the appellant, is an entrepreneur engaged in import and export through the land borders of Tripura. He had imported OPC/PPC Cement from Bangladesh during 2012 to 2014. The issue arose when the authorities alleged that Rajib Saha had evaded additional customs duty, amounting to Rs. 65,741, by undervaluing the MRP on the cement bags.

The Allegation of Undervaluation: The Department of Customs issued a Show Cause Notice to Rajib Saha in 2014, alleging evasion of additional duty through undervaluation. They based their argument on the fact that the same type of cement from the same manufacturer had a higher MRP when imported through another port.

Appeals and Counter Appeals: Initially, the adjudicating authority confirmed the demand of duty along with interest and a penalty. The appellant challenged this decision before the Commissioner (Appeals) Guwahati, only to face rejection. Eventually, the case reached CESTAT Kolkata.

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