CUSTOMS, EXCI SE AND SERVI CE TAX APPELLATE TRI BUNAL REGI ONAL BENCH AT HYDERABAD Division Bench – Court No. – I Customs Appeal No. 30399 of 2019 (Arising out of Speaking Order No. HYD-CUS-07-COM-18-19 dt.02.11.2018 passed by Principal Commissioner of Customs, Hyderabad)

Commissioner of Customs Hyderabad - Customs ......Appellant Kendriya Shulk Bhavan, LB Stadium Road, Basheerbagh, Hyderabad – 500 004 VERSUS M/ s Hetero Labs Limited Corporate Office at 7-2-A2, Industrial Estate, ……Respondent Sanathnagar, Hyderabad – 500 018 Appearance Shri P.R.V. Ramanan, AR (Special Counsel) for the Appellant.

Shri Y. Sreenivasa Reddy, Advocate for the Respondent.

Coram: HON'BLE MR. A.K. JYOTISHI, MEMBER (TECHNICAL)

HON'BLE MR. ANGAD PRASAD, MEMBER (JUDICIAL)

FI NAL ORDER No. A/ 30028/ 2026 Date of Hearing: 14.08.2025 Date of Decision: 16.01.2026 [Order per: A.K. JYOTI SHI ]

The Appellant/Department has come in appeal against the Order dt.02.11.2018 passed by the Principal Commissioner of Customs, whereby, he has allowed re-importation of goods by M/s Hetero Labs Ltd (hereinafter referred to as the Respondent) vide five Bills of Entry without payment of duty holding that the said goods were meant for d