Incomplete Mobile Parts Cannot Be Treated as Finished Smartphones: CESTAT

New Delhi, May 18, 2026: In a significant ruling concerning the classification of imported mobile phone components, the Principal Bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT), New Delhi, has allowed the appeal filed by Ismartu India Pvt. Ltd. and quashed the customs duty demand raised by the department. The dispute arose […]
₹22.40 Crore Customs Demand Dropped – Major Win by Judicious Consultants

We wish to announce a significant legal victory in a high-stakes customs adjudication matter before the Principal Commissioner of Customs, ICD Patparganj, Delhi , where the department had raised a demand exceeding *₹22.40 Crores* along with interest and penalty. Our client, a multinational company, was issued a Show Cause Notice alleging wrongful classification of imported […]
Relief for Customs Brokers: CESTAT Sets Aside Penalty under Section 117

We are pleased to share a significant win achieved by our team before the Customs, Excise & Service Tax Appellate Tribunal (CESTAT), New Delhi, in the case of M/s H.C. Khanna & Company Vs Principal Commissioner of Customs, (Customs Appeal No. 55343 of 2023). . 🔹 Appearance The appellant was represented by Dr. B.L. Garg, […]
Customs Advisory & Litigation in India: Expert Guide to Compliance, Disputes & Legal Remedies

Customs law in India governs the import and export of goods and plays a crucial role in regulating cross-border trade. With increasing globalization and trade volumes, businesses often face complex compliance requirements, valuation challenges, classification issues, and disputes with customs authorities. Customs advisory and litigation services help importers, exporters, and businesses navigate these complexities […]