BHARAT SANCHAR NIGAM LIMITED vs COMMISSIONER OF CUSTOMS, ICD PPG AND OTHER ICDS

Judgment text excerpt

$~65 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision: 12th November 2025 + CUSAA 166/2025 & CM APPL. 70580/2025 BHARAT SANCHAR NIGAM LIMITED .....Appellant Through: Mr. Kamal Sawhney, Mr. Deepak Thackur, Ms. Aakansha Wadhwani & Mr. Rishab Mishra, Advs. (07703054406) versus COMMISSIONER OF CUSTOMS, ICD PPG AND OTHER ICDS .....Respondent Through: Ms. Anushree Narain, SSC with Mr. Naman Choula, Adv. CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE SHAIL JAIN Prathiba M. Singh, J. (Oral) 1. This hearing has been done through hybrid mode. 2. The present appeal has been filed by the Appellant- Bharat Sanchar Nigam Limited (hereinafter, ‘B.S.N.L.’) under Section 130 of the Customs Act, 1962, assailing the order passed by the Customs, Excise & Service Tax Appellate Tribunal, (hereinafter, ‘CESTAT’), dated 28th July, 2025, in Appeal Diary No. 55848 of 2024 (hereinafter, ‘impugned order’). 3. A brief background of the Appellant’s case is that, B.S.N.L., which is a telecommunications service provider, provides mobile voice and internet services through an expansive network across India. Certain tender was floated by the B.S.N.L., and Advance Purchase Orders (hereinafter, ‘APOs’) were released to the successful vendors. Certain equipment such as Baseband Unit Module (hereinafter, ‘BBU’) and Radio Access Technology (hereinafter, ‘RAT’) were to be imported and B.S.N.L. classified the same Signature Not Verified Digitally Signed By:DEVANSHU JOSHI CUSAA 166/2025 Page 1 of 9 Signing Date:14.11.2025 18:18:03 under particular classification being Customs Tariff Head 85176290. 4. However, due to a clarification which was issued by the Customs Department pursuant thereto, the classification was to be under Customs Tariff Head 85177090. Thereafter, B.S.N.L. had directed all its field unit