Facts relevant for the purpose are as follows:

1.1 The respondents are engaged in providing end to end technology solutions and services within the infrastructure domain to Telecom Operators, Services Providers, Government, Large and SME Customers. The Officers of Directorate of Revenue Intelligence, Bangalore (hereinafter referred as DRI) received an information that the appellants were importing Ubiquity Access Points/MIMO products (products having Multiple Input / Multiple Output Technology) and are wrongly claiming Basic Customs Duty (hereinafter referred as BCD) exemption under Notification No. 24/2005-Cus. dated 01.03.2005 as was amended vide subsequent notification and thereby are evading payment of appropriate customs duties. As per the amended Notification No. 11/2014- Cus., following products falling under CTH 8517 were not exempted from BCD payment:

(i) soft switches and Voice over Internet Protocol (VoIP) equipment, namely, VoIP phones, media gateways, gateway controllers and session border controllers;

(ii) optical transport equipments, combination of one or more of Packet Optical Transport Product or Switch (POTP or POTS), Optical Transport Network (OTN) products, and IP