ORDER

NO. 51708/2025

JUSTICE DILIP GUPTA:

M/s. Oppo Mobiles India Pvt. Ltd, the appellant. has filed this appeal to assail the order dated 15.06.2020 passed by the Principal Commissioner of Customs, ACC (Imports), New Delhi, the Principal Commissioner  by which the claim of the appellant seeking exemption of duty against the import of microphones and receivers has been rejected and the demand of duty has been confirmed with interest and penalty.

2. The appellant had claimed exemption of duty under a Notification No. 57/2017-Customs dated 30.06.2017, the Exemption Notification dated 30.06.2017 This Notification was first amended by Notification No. 22/2018-Customs dated 02.02.2018, amendment Notification dated 02.02.2018 and then amended by Notification No. 37/2018-Customs dated 02.04.2018, amendment Notification dated 02.04.2018 and Notification No. 24/2019-Cus dated 06.07.2019, amendment Notification dated 06.07.2019

3. The Exemption Notification dated 30.06.2017 provides that the Central Government in exercise of the powers conferred by section 25(1) of the Customs Act, 1962, the Customs Act exempts the goods of the description specified in column (3) of the Table as are specified in