ALO Law Office- IDT Tax I Arbitration I Litigation
Date: 06.06.2025
CESTAT Bangalore Partly Allows BPLβs Appeal in Import Dispute
The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Bangalore, in a significant judgment dated 4th June 2025, delivered its final ruling in a long-standing legal battle involving M/s BPL Limited and the Commissioner of Customs. The central issue revolved around the misuse of customs duty exemption meant for implantable/internal-use defibrillators, whereas BPL Ltd allegedly imported components for external-use defibrillators, thereby wrongly availing exemption under Customs Notification Nos. 11/1997, 23/1998, and 20/1999.
Case Summary:
Three appeals were clubbed together:
- C/355/2003: M/s BPL Ltd challenging the customs duty demand.
- C/356/2003: Penalty appeal by General Manager of BPL Ltd.
- C/21182/2017: Second round appeal against a related Order-in-Appeal dated 28.04.2017.
BPL Ltd had imported relays, capacitors, and other components stating they would be used in the manufacture of implantable/internal-use DC defibrillators and pacemakers. These goods were exempt from customs duty under specific notifications. However, investigations revealed that the devices manufactured were primarily for external use and not eligible for exemption.
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 Bangalore
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