M S Ciena Communications India Pvt Ltd vs The Principal Commissioner Of Customs ...

ik-191020083 Delhi High Court 10 December 2024 • 9 min read

Judges (2)

Amit Sharma Coram Prathiba M. Singh Delivered

Counsel (6)

Anurag Ojha Counsel Respondent Ashwini Chandrasekaran Counsel Petitioner Dipak Raj Counsel Respondent Priyanka Rathi Counsel Petitioner Shubham Kumar Counsel Respondent Shubhangi Gupta Counsel Petitioner

Parties (2)

Ciena Communications India Pvt Ltd Petitioner Principal Commissioner of Customs Import Respondent

Case Significance

M S Ciena Communications India Pvt Ltd vs The Principal Commissioner Of Custo... is a Delhi High Court decision dated December 10, 2024 (citation: ik-191020083). A telecom networking company challenged the Customs Department's insistence on provisional assessment for imported goods despite CESTAT having ruled in the company's favour on classification (CTH 851770) and the demand of Rs 13.01 crores having been set aside. The court held that mere pendency of the Supreme Court appeal without any stay of the CESTAT order did not entitle the department to insist on provisional assessment. The goods were directed to be released per the CESTAT classification, The bench comprised Justices Amit Sharma and Prathiba M. Singh. The judgment was delivered by Justice Prathiba M. Singh. Counsel appearing: Anurag Ojha (counsel for respondent), Ashwini Chandrasekaran (counsel for petitioner), Dipak Raj (counsel for respondent), Priyanka Rathi (counsel for petitioner), Shubham Kumar (counsel for respondent), Shubhangi Gupta (counsel for petitioner).

Summary

A telecom networking company challenged the Customs Department's insistence on provisional assessment for imported goods despite CESTAT having ruled in the company's favour on classification (CTH 851770) and the demand of Rs 13.01 crores having been set aside. The court held that mere pendency of the Supreme Court appeal without any stay of the CESTAT order did not entitle the department to insist on provisional assessment. The goods were directed to be released per the CESTAT classification, subject to the final Supreme Court judgment.

What was the outcome of M S Ciena Communications India Pvt Ltd vs The Principal Commissioner Of Custo...?

A telecom networking company challenged the Customs Department's insistence on provisional assessment for imported goods despite CESTAT having ruled in the company's favour on classification (CTH 8517...

Judgment

Read the full judgment on the official India Courts portal.

Read on Indian Kanoon

Source: Indian Kanoon (ik-191020083)