AdvertisementAlcove Construction Private Limited Vs Commissioner of Customs (Port) (CESTAT Kolkata) The appellant imported “Aluminium Formwork Structure with Accessories” under three Bills of Entry dated 24.05.2019, 28.05.2019 and 06.06.2019, claiming exemption under Serial No. 610 of Notification No. dated 31.12.2009. More than one year later, the Department issued a Show Cause Notice alleging that the imported goods were not classifiable under Customs Tariff Heading (CTH) 7610 90 10 but under CTH 8480 60 00, proposing recovery of short-levied customs duty of Rs.58,45,395/-. The adjudica...