CESTAT Orders Re-examination of Export Value Revision for Monsooned Coffee Shipments
The Bangalore bench of CESTAT has remanded Nedcommodities India Pvt. Ltd.’s case back to customs authorities, directing fresh examination of documents supporting revised export values for their specialty ‘Monsooned Coffee’ shipments. The tribunal found the Commissioner (Appeals) exceeded jurisdiction by introducing unrelated FEMA violation allegations when rejecting shipping bill amendments under Section 149 of the Customs Act. The case involves 11 shipping bills (2016-17) where the exporter sought post-shipment value revisions based on contractual renegotiation clauses. CESTAT emphasized authorities must properly consider pre-existing documentary evidence, noting the specialized nature of monsooned coffee exports and legitimate price uncertainty in initial shipments.
Nedcommodities India Private Limited
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The Commissioner of Customs