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 Trans

Please become a Premium member. If you are already a Premium member, login here to access the full content.