ALO Law Office- IDT Tax I Arbitration I Litigation
Date: 16.06.2025
CESTAT Mumbai- Extended Period of Limitation Not Sustainable
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Mumbai has ruled in favour of Reliance Jio Infocomm Ltd., setting aside customs duty demands and penalties on imports of telecom base station equipment. The case revolved around classification and exemption eligibility of certain passive telecom components under customs law.
Background: Classification Dispute Over Base Station Equipment
Reliance Jio imported Outdoor Base Station Cabinets, power distribution boards, and other passive components, declaring them as parts of telecom equipment under Customs Tariff Heading (CTH) 8517, which allows duty exemptions for specific telecom infrastructure under Notification No. 25/2005-Cus.
However, Customs rejected this classification, alleging that:
- The goods were not active telecom transmission equipment, and
- They were structural or general electrical goods, more appropriately classifiable under CTH 8537 or other headings, attracting full customs duty.
Customs raised a demand of over ₹23 crore, alleging misclassification, non-eligibility for exemption, and invoking Section 28 of the Customs Act, 1962 for recovery.
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 Mumbai
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