Case Details: Commissioner of Customs vs. Hemogenomics Pvt. Ltd. (2026) 43 Centax 311 (S.C.)
Judiciary and Counsel Details
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- Pamidighantam Sri Narasimha & Alok Aradhe, JJ.
- S/Shri N.venkataraman, A.S.G. (NP), Gurmeet Singh Makker, AOR, V.C. Bharathi, Adv., Vaibhav Dwivedi, Adv., Mrs Vidushi Pandey, Adv. & Vivek Kumar Tripathi, Adv. for the Petitioner.
- S/Shri Tarun Gulati, Sr. Adv., Sandeep Chilana, Adv., Priyojeet Chatterjee, Adv., Devansh Garg, Adv. & Anurag Soan, AOR for the Respondent.
Facts of the Case
The assessee imported Procleix Ultrio Plus Assay Kits, Procleix Ultrio Elite Assay Kits and their reagents, and claimed exemption from basic customs duty under Notification No. 50/2017-Cus., dated 30-06-2017, along with levy of integrated tax at 5% under Notification No. 1/2017-Integrated Tax (Rate), dated 28-06-2017. The CESTAT accepted the claim, holding that the imported kits were technologically advanced diagnostic kits used for the detection and prognosis of HIV. Aggrieved by the Tribunal’s order, the Revenue filed an appeal before the Hon’ble Supreme Court of India with a delay of 187 days.
Supreme Court Held
The Hon’ble Supreme Court held that no sufficient cause had been shown for the delay of 187 days in filing the appeal under Section 130E of the Customs Act, 1962. It further held that the CESTAT had committed no error in holding that the imported assay kits and reagents were eligible for exemption from basic customs duty under Serial No. 167(A) of Notification No. 50/2017-Cus., dated 30-06-2017 and liable to integrated tax at 5% under Serial No. 180 of Schedule I to Notification No. 1/2017-Integrated Tax (Rate), dated 28-06-2017, as they were technologically advanced diagnostic kits used for detection and prognosis of HIV. Accordingly, the appeal was dismissed.
