Case Law Details
Commissioner of Customs (Port) Vs Binod Kumar Agarwal (CESTAT Kolkata)
The case of Commissioner of Customs (Port) vs. Binod Kumar Agarwal before the CESTAT Kolkata revolves around the classification of imported goods—specifically multicoloured and multi-print casual wear pyjamas—as either trousers or pyjamas under the Customs Tariff Act. The dispute arose from allegations of misdeclaration and misclassification aimed at evading higher customs duties applicable to trousers compared to pyjamas.
Background and Allegations
1. Initial Allegations and Investigation: The Directorate of Revenue Intelligence (DRI) received intelligence indicating that Binod Kumar Agarwal, an importer from Siliguri, was involved in evading customs duties. It was alleged that goods declared as “Girls Leggings / Kids Leggings / Girls Pyjama / Half Stockings” were misclassified under lower duty categories such as “Ladies Leggings / Kids Leggings” or “Girls Pyjama.” The goods were imported under Bill of Entry No. 5136884 dated 03.05.2016.
2. Search and Seizure: Based on this intelligence, DRI conducted searches at Agarwal’s premises and seized various items including half stockings, leggings, and pyjamas. Samples were drawn and sent to the Textile Committee, Government of India, New Delhi, for analysis to determine their constituent materials and appropriate Harmonized System (HS) classification.
Please become a Premium member. If you are already a Premium member, login here to access the full content.
Author Bio
