Ingram Micro India Pvt. Ltd. Vs Commissioner of Customs (CESTAT Mumbai)
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Mumbai, examined appeals arising from an order dated 17.08.2022 passed by the Commissioner of Customs (Appeals). The dispute involved two primary issues: (i) eligibility of imported “Cisco Catalyst 3850 Series Ethernet Switches” for concessional Basic Customs Duty (BCD) at 10% under Notification No. 57/2017-Cus. dated 30.06.2017, and (ii) maintainability of multiple appeals filed before the Tribunal.
The appellants had classified the imported goods under Customs Tariff Item 8517 6290 and claimed concessional duty. The department denied the benefit and applied a higher duty rate of 20%, relying on an earlier Order-in-Appeal dated 28.02.2021. The appellants argued that the said earlier order had already been set aside by the Tribunal through a Final Order dated 30.09.2024, which was subsequently upheld by the Bombay High Court on 28.01.2026. The Tribunal noted that the issue of concessional duty on identical goods had already been settled in favour of the appellants in earlier proceedings, including in their own case for a prior period.
The Tribunal observed that the impugned order relied on an earlier decision that no longer existed in law, having been set aside. Consequently, it held that denial of concessional duty could not be sustained. The Tribunal concluded that the issue was no longer open for debate and allowed the appeals relating to three Bills of Entry by setting aside the impugned order.
