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 […]
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, […]
