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CESTAT set aside the demand of differential customs duty raised on imported aluminium foil. It held that the goods' thickness was 0.0053 mm as correctly reflected in the commercial invoice and not 0.053 mm as recorded in the Bill of Entry; therefore, anti-dumping duty under the relevant notification was not leviable. CESTAT further held that the customs valuation at USD 3.6/kg in the second post-clearance audit was unsustainable, as the contemporaneous commercial invoice and subsequent invoice consistently showed a unit price of USD 2.79/kg, and the department adduced no evidence to the contrary. Consequently, the findings of short payment of customs duty were rejected and the impugned demand order was quashed, allowing the appeal of M/s X.
CESTAT set aside the demand of differential customs duty raised on imported aluminium foil. It held that the goods' thickness was 0.0053 mm as correctly reflected in the commercial invoice and not 0.053 mm as recorded in the Bill of Entry; therefore, anti-dumping duty under the relevant notification was not leviable. CESTAT further held that the customs valuation at USD 3.6/kg in the second post-clearance audit was unsustainable, as the contemporaneous commercial invoice and subsequent invoice consistently showed a unit price of USD 2.79/kg, and the department adduced no evidence to the contrary. Consequently, the findings of short payment of customs duty were rejected and the impugned demand order was quashed, allowing the appeal of M/s X.
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