ALO Law Office- IDT Tax I Arbitration I Litigation
Date: 06.05.2025
CESTAT Chennai Sets Aside Duty Demand on Ingram Micro India Over Inordinate Adjudication Delay
The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Chennai Bench allowed the appeal filed by M/s. Ingram Micro India Pvt. Ltd., setting aside the differential customs duty demand imposed by the Adjudicating Authority after a 13-year delay in adjudication. The Tribunal invoked the principle of reasonable timeliness in quasi-judicial proceedings, reinforcing that prolonged administrative inaction cannot be used to penalize assessees.
Case Overview:
- Importer: M/s. Ingram Micro India Pvt. Ltd., Chennai
- Dispute: Classification of “Loose Tube Optical Fibre Cables”
- Original Classification: Claimed under a concessional entry attracting Notification No. 24/2005-Cus.
- Departmental Re-classification: Re-classified under CTH 9001, denying exemption
- Show Cause Notice (SCN): Issued in 2007
- Order-in-Original: Passed only in October 2020
- First Appellate Order: Upheld the demand (March 2021)
This Article has been written by Shri Ravi Shekhar Jha, Advocate Delhi High Court based on his interpretation of the law. He can be reached at his email id intelconsul@gmail.com or on his Mobile +91-9999005379.
Source: CESTAT Chennai
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