Inconsistent Methodology & Lack of Evidence: CESTAT directs fresh adjudication

S R Traders Vs Commissioner of Customs (CESTAT Mumbai) In the case of S R Traders vs. Commissioner of Customs (CESTAT Mumbai), proceedings under section 28 of the Customs Act, 1962, were initiated against the appellant, M/s SR Traders. This action pertained to the import of ‘cosmetics’ branded as ‘TYA.’ The bill of entry for these cosmetics was found to be in conformity regarding description and quantity but was allegedly undervalued and non-compliant with Legal Metrology (Packaged Commodities) Rules, 2011, as well as the Drugs and Cosmetics Act, 1940. This led to inves...