ALO Law Office- IDT Tax I Arbitration I Litigation
Date: 26.12.2025
Delhi High Court Grants Interim Relief in Customs Duty Exemption for ELISA Kits
This Article has been written by Shri Ravi Shekhar Jha, Advocate based in New Delhi. The views expressed are based on his interpretation of the law. He can be reached at his email id intelconsul@gmail.comor on his Mobile +91-9999005379.
The Delhi High Court has recently issued an interim relief in a case that could have significant implications for businesses dealing with specialized testing kits. β The case, Adinath Veterinary Products Pvt. β Ltd. vs. β Principal Commissioner of Customs, revolves around the denial of customs duty exemption for ELISA kits used for food and animal testing. β This exemption is claimed under a notification that the appellant argues should apply to these kits. β
Background of the Case
The appellant, Adinath Veterinary Products Pvt. β Ltd., filed the appeal under Section 130 of the Customs Act, 1962, challenging the order passed by the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) on 8th July 2025. β The Tribunal had upheld the Adjudicating Authorityβs earlier decision dated 25th May 2022, which refused the exemption benefit for ELISA kits. The appellant contends that these kits are exempted from customs duty under the relevant exemption notification, which is critical for their operations in food and animal testing. β
The case raises broader questions about the interpretation of exemption notifications and their applicability to specialized products like ELISA kits. β The appellant has also indicated that additional grounds will be raised during the final hearing, which could further clarify the legal position on this matter. β
Proceedings in the Delhi High Court β
The matter was heard on 22nd December 2025 by a bench comprising Justice. β The hearing was conducted in hybrid mode, reflecting the Courtβs adoption of modern practices to ensure accessibility and efficiency. β
During the proceedings, the Court noted that similar cases are already pending before it, including:
- Ashish Bhandari vs. β Principal Commissioner of Customs (CUSAA 36/2025) β
- Ilishan Biotech (P.) Ltd. vs. β Principal Commissioner of Customs, New Delhi Appeal (CUSAA 37/2025)
Given the overlap in issues, the Court decided to list the present case alongside these matters for a consolidated hearing on 14th January 2026. β This approach ensures consistency in judicial decisions and allows for a comprehensive examination of the legal questions involved.
Interim Relief Granted
In a significant interim order, the Court directed that no coercive steps be taken against the appellant until the matter is resolved. β This relief provides temporary protection to the appellant, allowing them to continue their operations without the immediate threat of enforcement actions. β
Additionally, the Court issued directions for the filing of pleadings. β The respondent has been asked to submit a counter affidavit within two weeks, and the appellant is required to file a rejoinder within two weeks thereafter. β These submissions will play a crucial role in shaping the arguments for the final hearing.
Implications of the Case
This case is not just about one companyβs claim for customs duty exemption; it has broader implications for industries that rely on specialized testing kits like ELISA kits. β These kits are essential for ensuring food safety and conducting animal testing, both of which are critical for public health and regulatory compliance.
The outcome of this case could set a precedent for how exemption notifications are interpreted and applied to similar products. If the appellant succeeds, it could pave the way for other companies to claim similar exemptions, potentially reducing costs and encouraging innovation in the field of veterinary and food testing. β
Conclusion
The Delhi High Courtβs decision to grant interim relief in this case is a positive development for Adinath Veterinary Products Pvt. β Ltd. and other stakeholders in the industry. As the case progresses, it will be interesting to see how the Court addresses the legal and regulatory issues surrounding customs duty exemptions for specialized products. β
The next hearing is scheduled for 14th January 2026, and all eyes will be on the Court as it deliberates on this important matter.
Source: Delhi High Court
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