Kasturi International Private Limited Vs Commissioner of Customs (CESTAT Delhi)
The appeal arose from an order dated 02.08.2021 passed by the Commissioner of Customs (Appeals), New Delhi, which upheld the Order-in-Original dated 17.09.2019 issued by the Joint Commissioner. The authorities had confirmed reclassification of imported goods, denied exemption under Notification No. 152/2009-Cus, demanded differential customs duty with interest, held the goods liable to confiscation under section 111(o) of the Customs Act, 1962, and imposed penalty under section 112.
The case originated from intelligence received by the Special Intelligence and Investigation Branch of the Customs Commissionerate, Tughlakabad, alleging evasion of customs duty by misclassification of coated paper imported by the appellant from South Korea and wrongful availing of exemption. Following searches of the appellant’s premises and recording of statements, a show cause notice dated 06.05.2019 was issued proposing reclassification of 50 GSM coated paper imported under Bill of Entry dated 08.05.2017 from Customs Tariff Item (CTI) 4810 19 90 to CTI 4810 13 00, denial of exemption, recovery of differential duty of ₹12,74,473 with interest, confiscation of goods under section 111(o), imposition of penalty under section 112, and appropriation of amounts deposited during investigation.
The Joint Commissioner confirmed all proposals, and the Commissioner (Appeals) upheld the order. During the proceedings before the Tribunal, despite multiple adjournments, no one appeared for the appellant at the final hearings. The Tribunal therefore proceeded to decide the appeal on merits after hearing the Revenue and examining the records.
