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Madras HC Quashes Customs Duty Demand on Raisin Tariff Classification
Case Law Details
- Case Name
- Pellagic Food Ingredients Pvt Ltd Vs Commissioner of Customs (Madras High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Madras High Court
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Pellagic Food Ingredients Pvt Ltd Vs Commissioner of Customs (Madras High Court)
The petitioner challenged an order passed under Section 28(9) of the Customs Act, 1962 confirming a differential customs duty demand of ₹12,58,54,754 arising from reclassification and reassessment of imported goods under Section 28(8), together with interest under Section 28AA. The order also directed confiscation of the goods with an option of redemption on payment of a fine of ₹8,00,000 and im-posed consequential penalties.
The petitioner had imported goods described as “dehydrated dark an...
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