CESTAT scraps ₹3.83 crore customs duty demand on free laptops
In short
CESTAT set aside a ₹3.83 crore customs duty demand over free laptops. It said Customs could not work out an undeclared retail sale price without legal authority.
This matters because the duty demand was removed. The report does not name the importer or say whether Customs will challenge the ruling.
What the reporting says
CESTAT set aside a ₹3.83 crore customs duty demand and held that free-distribution laptops were not subject to RSP-based CVD, according to the publisher-supplied summary. The tribunal also said Customs could not determine an undeclared retail sale price without statutory authority. The immediate consequence is relief from the demand, while the available reporting does not specify the importer, shipment date or any follow-up action.
Why it matters
CESTAT set aside a ₹3.83 crore customs duty demand linked to free-distribution laptops and held that Customs lacked statutory authority to determine an undeclared retail sale price for CVD purposes. The ruling removes the demand in the case described in the summary. The available reporting does not identify the importer or state whether the decision will be appealed.