CESTAT order in favor of PC Jeweller in customs duty case

The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), New Delhi has ruled in favor of PC Jeweller, its Managing Director, and others in a long-pending customs duty case. The tribunal held that the allegations regarding wrong calculation and payment of custom duty on past jewellery imports were incorrect and that the proceedings were not maintainable. All proceedings have been dropped with consequential relief. The matter dates back to search operations by the Directorate of Revenue Intelligence at the company premises in December 2012.