Commissioner of Customs (NS-V) Vs Intex Technologies India Ltd (CESTAT Mumbai)
Summary: CESTAT Mumbai disposed of five appeals filed by Revenue against Orders-in-Original dated 29.07.2025 passed by the Commissioner of Customs (NS-V), Nhava Sheva, after Revenue itself sought permission to withdraw the appeals. The batch comprised appeals concerning Intex Technologies India Ltd, Dynamic Conglomerate Private Limited, Prostarm Info Systems Limited, Vetiv Energy Private Limited and Cyber Power Systems Private Limited. Applying the first-case/first-citation rule, the principal matter is Commissioner of Customs (NS-V) Vs Intex Technologies India Ltd, Customs Appeal No. 85774 of 2026.
Revenue stated in its withdrawal applications that the core issue concerning eligibility of Uninterruptible Power Supply (UPS) systems for exemption under Serial No. 4 of Notification No. 25/2005-Cus. dated 01.03.2005 as “static converters” had already been conclusively settled in favour of importers by earlier Tribunal decisions. Revenue specifically referred to Cyber Power System India Vs. Commissioner of Customs (Port) Kolkata, Final Order No. 75186/2024 dated 31.01.2024, and Prostarm Info Systems Ltd. Vs Commissioner of Customs, Nhava Sheva-V, Final Order No. A/85259-85260/2025 dated 22.01.2025.
The withdrawal application recorded that these decisions had settled the core issue regarding eligibility of UPS systems under Serial No. 4 of Notification No. 25/2005-Cus. as “static coverters” in favour of the importer. Revenue therefore sought withdrawal of the appeals in light of the settled judicial position and to avoid infructuous litigation.
Accepting the submissions made in the applications, the Tribunal allowed Revenue’s withdrawal applications and dismissed the appeals as withdrawn. The Tribunal did not undertake any fresh adjudication on the merits of the UPS exemption controversy in this order; its operative determination was confined to permitting withdrawal and consequently dismissing the Revenue appeals as withdrawn.
Cases Discussed
- Cyber Power System India Vs. Commissioner of Customs (Port) Kolkata, (2024) 19 Centax 219 (Tri.-Cal), Final Order No. 75186/2024 dated 31.01.2024 — cited by Revenue as having conclusively settled the core issue regarding eligibility of UPS systems under Serial No. 4 of Notification No. 25/2005-Cus. as “static coverters” in favour of the importer.
- Prostarm Info Systems Ltd. Vs Commissioner of Customs, Nhava Sheva-V, Final Order No. A/85259-85260/2025 dated 22.01.2025 — cited by Revenue as having settled the same UPS customs exemption issue in favour of the importer.
Alternative SEO Titles
Revenue Withdraws UPS Customs Exemption Appeals Before CESTAT Mumbai
Settled UPS Exemption Issue Leads Revenue to Withdraw Customs Appeals
CESTAT Mumbai Dismisses Revenue UPS Exemption Appeals as Withdrawn
UPS Static Converter Exemption Dispute Settled; Revenue Withdraws Appeals
Revenue Drops Customs Appeals After UPS Exemption Issue Settled by CESTAT
FULL TEXT OF THE JUDGMENT/ORDER OF CESTAT MUMBAI
These appeals have been filed by Revenue assailing the Order-in-Original No. 140 to 143/2025-26/Commr./NS-V/CAC/JNCH and 129/2025-26/Commr./NS-V/CAC/JNCH all dated 29/07/2025 passed by the Commissioner of Customs (NS-V), Nhava Sheva.
These applications have also been filed by Revenue for withdrawal of respective appeals and the grounds stated in the applications for withdrawal is as under:
“2. It is submitted that Hon’ble CESTAT, Kolkata vide Final Order No, 75186/2024 dated 31.01.2024 in the case of Cyber Power System India Vs. Commissioner of Customs (Port) Kolkata [(2024) 19 Centax 219 (Tri.-Cal)] and Hon’ble CESTAT, Mumbai in case of Prostarm Info Systems Ltd. Vs Commissioner of Customs, Nhava Sheva-V vide its Final Order No. A/85259-85260/2025 dated 22.01.2025 have conclusively settled the core issue regarding the eligibility of Uninterruptible Power Supply (UPS) systems under Serial No. 4 of Notification No. 25/2005-Cus. as “static coverters” in favor of the importer.
3. In light of the settled judicial position and to avoid infructuous litigation, the Appellant, seeks permission of the Hon’ble Tribunal to withdraw the present appeal filed vide Appeal no. C/85774 of 2026.”
3. In view of the submissions made in the applications, the applications filed by Revenue are allowed and the appeals are accordingly dismissed as withdrawn.
(Dictated and Pronounced in Open Court)
