Differential Duty for Provisional Release is Not a Pre-Deposit: CESTAT Delhi

Vortex Rubber Industries Pvt. Ltd. Vs Principal Commissioner of Customs (Preventive) (CESTAT Delhi)

This order addresses two appeals arising from a common Order-in-Appeal dated March 27, 2024, concerning Vortex Rubber Industries Pvt. Ltd., represented by its Director, Shri H.S. Chadha. The company is engaged in importing Chinese tyres of the “Infinity” and “Wanli” brands.

Background of the Case

In an investigation against M/s Shivani Industries, which was managed and financially controlled by Shri H.S. Chadha,

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