Excess Weight in Imported Marble Block as part of Trade Practice not Amounts to Misdeclaration: CESTAT set aside Customs Duty Demand [Read Order]

The Tribunal observed that excess weight in imported marble blocks as part of trade practice did not amount to misdeclaration.
Excess Weight - Marble Block - Trade Practice - Misdeclaration - CESTAT - taxscan

The Ahmedabad bench of the Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ) held that Customs Duty is not leviable on Imported  Marble Block used in Manufacturing in EOU. It was found that no check of weighment at the premises of appellants, EOU was done nor any excess was found, to have been…

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