Adinath Veterinary Products Pvt Ltd. Vs Principal Commissioner of Customs (Delhi High Court)
The Delhi High Court, in an appeal filed under Section 130 of the Customs Act, 1962, examined whether ELISA kits used for food testing and animal testing qualify as “diagnostic” goods eligible for customs duty exemption. The appeal challenged an order of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) dated 8 July 2025, which had refused to grant exemption benefits to the importer by upholding the adjudicating authority’s order dated 25 May 2022. The importer contended that the ELISA kits were diagnostic in nature and therefore exempt under the relevant notification, while the exemption had been denied at the adjudication and appellate stages. The Court noted that similar issues were already pending before it in connected customs appeals involving identical questions of law. At this stage, without finally adjudicating the merits, the Delhi High Court issued notice in the appeal, directed filing of counter-affidavit and rejoinder within stipulated timelines, and ordered that the matter be listed along with the connected appeals. Importantly, the Court granted interim protection to the importer by directing that no coercive steps be taken against it pending further consideration of the appeal.
