CMS INDUSLAW Represents Bharti Airtel In CESTAT Customs Matter

CMS INDUSLAW successfully represented Bharti Airtel Limited, before the Customs, Excise & Service Tax Appellate Tribunal (“CESTAT”), New Delhi, in a significant matter challenging an Order-in-Original passed by the Principal Commissioner of Customs. The Customs Department sought to reclassify certain router components imported by the client and raised demands for differential customs duty, along with interest, penalties, and confiscation, all of which were successfully defended. 

The matter involved complex technical and legal issues concerning router and internet architecture, functional dependency of components, interpretation of the Customs Tariff Act, and the distinction between “parts” and standalone “apparatus” under Heading 85.17.