ALO Law Office- IDT Tax I Arbitration I Litigation
Date: 07.06.2025
CESTAT Delhi Clears HP India in Misdeclaration Allegation on Laptop Imports
The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Delhi has delivered a favorable verdict for HP India Sales Pvt. Ltd., setting aside a โน2.8 crore duty demand and penalties imposed by the Commissioner of Customs (Import), Nhava Sheva, in a case involving alleged misdeclaration of imported laptops intended for after-sales warranty service.
Background of the Dispute
- HP India had imported 1113 laptop units of various models through Nhava Sheva port, declaring them as warranty support stock, intended exclusively for after-sales service and not for retail sale.
- Customs authorities alleged misdeclaration of model numbers and invoked extended limitation under Section 28 of the Customs Act, 1962, claiming that the laptops were not eligible for concessional duty.
- A Show Cause Notice (SCN) was issued demanding differential duty of โน2,80,21,293 along with interest and penalty under Section 114A.
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 Delhi
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