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Case Name : Commissioner of Customs (Import) Vs Reliance Retail Ltd (CESTAT Mumbai)
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Commissioner of Customs (Import) Vs Reliance Retail Ltd (CESTAT Mumbai)

The dispute between the Commissioner of Customs (Import) and M/s Reliance Retail Ltd before the CESTAT Mumbai revolved around the classification and exemption eligibility of various telecommunication equipment imported by Reliance Retail. The imported goods included routers, subscriber-end equipment, IP set-top boxes, small form pluggable (SFP) units, optical network units (ONU), optical network transceivers (ONT), wi-fi mesh extenders, and HDMI dongles—all falling under Heading

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