The Delhi Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that digital still image video cameras imported by Sony are not entitled to basic customs duty exemption.
The bench of Justice Dilip Gupta (President) and P.V. Subba Rao (Technical Member) has observed that what was to be examined was whether the demand confirmed for the normal period of limitation contemplated under section 28(1) of the Customs Act for the reason that ‘digital still image video cameras’ imported by the appellant would not be entitled to basic customs duty exemption under the notification dated 01.03.2005, as amended by the notification dated 17.03.2012 was justified or not.
The appellant, M/s. Sony India Private Ltd. has sought the quashing of the order passed by the Commissioner of Customs (Appeals), by which the appeal has been dismissed and the order passed by the Deputy Commissioner of Customs holding the ‘digital still image video cameras’ imported by the appellant would not be entitled to basic customs duty exemption under the notification dated 01.03.2005, as amended by the notification dated 17.03.2012 has been upheld.
The issue raised was whether the ‘digital still image video cameras’ imported by the appellant would be entitled to BCD exemption under the notification dated 01.03.2005, as amended by the notification dated 17.03.2012, whereby an ‘Explanation’ was added.
The tribunal while allowing the appeal, held that the ‘digital still image video cameras’ imported by the appellant would not be entitled to basic customs duty exemption under the notification dated 01.03.2005, as amended by the notification dated 17.03.2012 on the basis of the decision rendered by the Tribunal would, therefore, have to be set aside and is set aside.
Case Details
Case Title: M/s Sony India Private Ltd Versus Commissioner of Customs (Appeals)
Case No.: CUSTOMS APPEAL NO. 51699 OF 2018
Date: 15.04.2025
Counsel For Appellant: B L Narasimhan, Shri Ashwani Bhatia and Ms. Anjali Gupta
Counsel For Respondent: Ajay Jain
