Differential duty demand unsustainable if Original Bills of Entry Assessment not challenged

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.

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