CESTAT New Delhi: Ericsson India Pvt. Ltd. vs. DRI – Customs Appeal Allowed, Impugned Order Set Aside.

Headnote:

The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Principal Bench, New Delhi, allowed the appeal of Ericsson India Private Limited against the order of the Additional Director General (Adjudication), DRI, New Delhi. The impugned order dated 27.11.2020 was set aside. The decision follows the reasoning in Customs Appeal No. 50439 of 2021.

Background:

Ericsson India Private Limited, represented by its Director Shri Tej Nirmal Singh, challenged the adjudication order passed by the Additional Director General (Adjudication), DRI, regarding customs matters. The dispute arose from alleged non-compliance under the Customs Act, leading to the original adjudication order dated 27.11.2020.

Facts of the Case:

1. The appellant filed a customs appeal against the order-in-original passed by the Additional Director General (Adjudication), DRI, New Delhi.
2. The appeal was heard along with other similar appeals, including Customs Appeal No. 50439 of 2021.
3. The appellant was represented by senior advocates and the department by its Special Counsel.

Issues:

Whether the adjudication order of the DRI was sustainable under customs law.

Tribunal Findings:

The Tribunal, following the reasoning in the related appeal (50439/2021), found merit in the appellant’s arguments and set aside the impugned order.

Decision:

The appeal of Ericsson India Private Limited was allowed, and the impugned order dated 27.11.2020 was set aside.

Tribunal:

1. President: Hon’ble Mr. Justice Dilip Gupta
2. Technical Member: Hon’ble Ms. Hemambika R. Priya