Mumbai Customs Approaches Supreme Court Over Reliance-Cisco IP Phone Import Duty Disputes

Mumbai Customs has approached the Supreme Court seeking clarity on import duty disputes involving Reliance and Cisco IP phones. The issue revolves around classification of imported IP phones and the applicable customs duty, where the department raised additional duty demands, alleging underpayment by the importer. Reliance contended that the duty was correctly paid as per the tariff heading, and any excess levy is arbitrary. The matter highlights the complexities in customs classification, valuation, and the scope of challenge under Sections 28 and 129 of the Customs Act. The Supreme Court’s intervention is sought to prevent prolonged litigation, ensure consistency in customs practice, and safeguard taxpayers from retrospective duty claims. The outcome will have broader implications for electronics importers and the enforcement of customs regulations in India.