2025 (9) TMI 1293 - SCH - Customs

Appeal dismissed; imported hydrocarbon solvent correctly classified as mixed xylene isomers under CTH 2902400, duties set aside

The Commissioner Of Customs (Port) Kolkata Versus M/s Bergers Paints India Ltd. Etc.

The SC upheld CESTAT's classification of the imported hydrocarbon solvent as mixed xylene isomers under CTH 2902400 and rejected the reclassification to ... Classification of the imported goods - hydrocarbon solvent can be treated as 'Mixed Xylene Isomers' - invoking extended period of limitation under Section 28 - demands of differential customs duty along with interest and penalties - misdeclaration and suppression - it was held by CESTAT that 'the goods imported by the appellant are appropriately classifiable under the CTH 2902400. Thus, we hold that the differential custom duty along with interest confirmed in the impugned order by re-classifying the imported goods under the CTH 27073000 is not sustainable and accordingly, we set aside the same.' HELD THAT:- There are no reason to interfere with the impugned order(s) passed by the Customs, Excise, Service Tax Appellate Tribunal (CESTAT), Kolkata. Appeal dismissed. After hearing counsel for the appellant, the Court 'find no reason to interfere with the impugned order(s) passed by the Customs, Excise, Service Tax Appellate Tribunal (CESTAT), Kolkata.' The appeals arise from challenges to CESTAT, Kolkata decisions; no respondent counsel appeared. In light of the absence of any substantive basis to disturb the tribunal's conclusions, the Court dismissed the civil appeals and disposed of any accompanying interlocutory applications. The decision is confined to appellate review of CESTAT orders, with the key dispositive holdings: refusal to interfere with the tribunal's impugned orders and dismissal of the appeals.