Case Law Details
Case Name : C. L. International Vs Commissioner of Customs (CESTAT Delhi)
Appeal Number : Customs Appeal No. 50823 of 2019(DB)
Date of Judgement/Order : 05/12/2023
Related Assessment Year :
Courts :
All CESTAT CESTAT Delhi
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C. L. International Vs Commissioner of Customs (CESTAT Delhi)
Introduction: The recent CESTAT Delhi order on the case of C. L. International vs Commissioner of Customs revolves around the mis-declaration of Maida as Wheat in export documents for availing MEIS benefits. The Commissioner of Customs upheld the conditions for the release of seized export goods, leading to an appeal before the Tribunal.
Detailed Analysis:
- Background of the Case: The appellant filed eight shipping bills for the export of “Whey Flour (Powder)” under MEIS. However, investigations revealed that the goods were mis-declared as “Maida” (Wheat Flour). Seizure followed, and provisional release conditions were set.
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