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.
