The Bombay High Court has directed customs authorities to expedite the provisional assessment of imported goods under a disputed classification, emphasizing that importers cannot be left in uncertainty due to administrative delays.
A Division Bench of Justice M.S. Sonak and Justice Advait M. Sethna was hearing a writ petition filed by Cisco Commerce India Private Limited, which sought a direction to Customs to assess and release goods imported under Bill of Entry No. 3879527 dated 14 August 2025 under Customs Tariff Item (CTI) 8517 1810, relating to specific telecommunication equipment.
The petitioner argued that the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) had already classified the same goods under CTI 8517 1810 by its order dated 10 August 2023. Although the Revenue has filed an appeal before the Supreme Court, no stay or interim relief has been granted. Therefore, the Tribunal’s decision remains binding on Customs until set aside.
Customs department opposed the petition, contending that the goods should fall under CTI 8517 6290, citing the CESTAT decision in Ingram Micro India Pvt. Ltd. v. Commissioner of Customs, ACC, Mumbai, which was affirmed by the Supreme Court. They argued that in view of this precedent, the petitioner’s claim should not be accepted.
The petitioner countered that the CESTAT’s 2023 decision had already distinguished the Ingram Micro ruling, noting that the goods involved in that case were different in nature. Therefore, the earlier decision could not be applied mechanically to the petitioner’s imports.
The Court observed that the petitioner was essentially seeking a writ of mandamus compelling the customs authority to adopt a specific classification. The Bench held, “Generally, such a writ is not issued unless a compelling case is made out. Normally, mandamus is issued only to direct an authority to decide a matter in accordance with law.”
Thus, the Court declined to order Customs to adopt the petitioner’s preferred classification outright.
However, the Court agreed that authorities cannot indefinitely delay provisional assessment, stating that importers must know their position within a reasonable time.
“The rival contentions must be considered… and a view… must be reached or at least provisionally reached within some reasonable time so that the importers know where they stand,” the court said.
The Court directed the Customs Authority department to provisionally assess the goods covered under Bill of Entry No. 3879527 dated 14 August 2025, hear the petitioner, pass a reasoned and communicated order, and complete the entire process within four weeks from the date of uploading of the order.
The writ petition was disposed of with no order as to costs.
Case Details
Case Title:Cisco Commerce India Private Limited Versus Union Of India
Case No.: Writ Petition(St) No. 27581 Of 2025
Date: 22 September 2025
Counsel For Petitioner: Mr. Sriram Sridharan
Counsel For Respondent: Jitendra B. Mishra
Read More: GSTAT Portal to Enable E-Filing of Appeals for Cases Initially Filed Manually from March 2026
