Minor mismatch due to adoption of standard method, not a mis-declaration

Kalpataru Transmission Ltd Vs C.C.-Mundra (CESTAT Ahmedabad) The CESTAT, Ahmedabad in Kalpataru Transmission Ltd. v. C.C. Mundra [Customs Appeal No. 10674/2015-SM dated July 28, 2023] held that in case of slight variation in weight due to adoption of standard theoretical method and after payment of differential customs duty, there remains no mis-declaration on part of assessee. Facts: M/s Kalpataru Transmission Ltd. (“the Appellant”) filed bill of entry for clearance of goods mentioning weights based on standard theoretical weight basis. On examination by Customs (Docks Examination) the a...