Case Law Details
Case Name : Hussain Sheth Ispat Vs Commissioner of Customs (CESTAT Ahmedabad)
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All CESTAT CESTAT Ahmedabad
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Hussain Sheth Ispat Vs Commissioner of Customs (CESTAT Ahmedabad)
Introduction: The Central Excise and Service Tax Appellate Tribunal (CESTAT) Ahmedabad has made a landmark judgment in the case of Hussain Sheth Ispat Vs Commissioner of Customs. The tribunal ruled that Light Displacement Tonnage (LDT) is not a relevant factor in determining the assessable value of imported goods, thereby quashing the differential duty demand. The ruling highlights the irrelevance of LDT when the agreed contract price between
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