Physical weight of rough marble blocks can exceed declared weight: CESTAT

Jain Grani Marmo Pvt Ltd Vs C.C.-Kandla (CESTAT Ahmedabad) Introduction: In a significant ruling, the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) Ahmedabad has provided relief to Jain Grani Marmo Pvt Ltd, an entity embroiled in a customs duty demand over the alleged misdeclaration of weight in imported marble blocks. This decision sets an important precedent for understanding the nuances of trade practices and the rights of Export Oriented Units (EOUs) under customs law. Detailed Analysis: Jain Grani Marmo Pvt Ltd, a 100% EOU engaged in the manufacture and export of marble sla...