Case Law Details
DLF Southern Towns Pvt Ltd Vs Commissioner of Custom (CESTAT Bangalore)
Introduction: DLF Southern Towns Pvt Ltd, an importer, faced litigation against the Commissioner of Customs due to alleged violations of import policy. This case revolved around the clearance of ordinary Portland Cement from Pakistan, for which the importer sought the benefit of a exemption Notification No. 29/2010.
Analysis: The case centered on the import of cement from Pakistan without the requisite details on the packages, which is mandated under Para 5 of the Import Policy. The importer claimed the import was for personal use and not for retail sale. This circumstance invalidated the claim for the 4% SAD exemption under Notification No.29/2010 applicable to prepackaged goods for retail sale.
Upon examining the import and the failure to comply with the necessary policy provisions, the Commissioner of Customs confiscated the goods and levied fines and penalties. The importer appealed against this decision, leading to a hearing at the CESTAT Bangalore.
The Tribunal, while examining the appeal, concluded that the importer had violated the Import Policy’s conditions and the Notification No.29/2010’s terms. This ruling was guided by the importer’s own admission and previous rulings by the Tribunal in similar circumstances.
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