Duty Demand Set Aside as Authorities Misapplied Notification on Fertiliser Inputs

Tata Chemicals Ltd Vs Commissioner of Customs (Import) (CESTAT Mumbai)

The appeal concerns the scope of an exemption notification applicable to goods classifiable under Chapter 31 of the Customs Tariff Act, 1975, as amended with effect from 1 March 2011. The Commissioner (Appeals), Nhava Sheva, upheld the original authority’s decision demanding duty of ₹26,50,377 under section 28 of the Customs Act, along with interest under sections 28AB and 28AA, and ordering confiscation of goods worth ₹21,64,24,656.63 under section 111(o). A penalty of ₹28,65,916 was also imposed.

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