Interim Order Prevents Coercive Actions Against Adinath Veterinary Products Pending Final Adjudication
In a significant development, the Delhi High Court has granted interim relief to Adinath Veterinary Products Pvt. Ltd in its ongoing legal battle against the Principal Commissioner of Customs. The case revolves around the denial of exemption benefits under a specific notification for ELISA kits used for food and animal testing.
The appeal was filed under Section 130 of the Customs Act, 1962, challenging the Customs, Excise and Service Tax Appellate Tribunal's (CESTAT) decision dated July 8, 2025. The Tribunal had upheld the adjudicating authority's order from May 25, 2022, which refused the exemption benefit claimed by Adinath Veterinary Products.
The company's argument is centered on the assertion that the ELISA kits in question should be exempt from duty under the relevant notification. The Delhi High Court, presided by Justices Prathiba M. Singh and Shail Jain, has taken into account the pendency of similar matters and has issued a notice to the respondents.
In a protective measure for Adinath Veterinary Products, the Court has directed that no coercive steps be taken against the appellant until the next hearing, scheduled for January 14, 2026. The order also mandates the filing of a counter affidavit within two weeks, with a rejoinder to follow within the subsequent two weeks.
The case is being closely watched as it may set a precedent for similar disputes pending in the legal system, including the cases of Ashish Bhandari and Ilishan Biotech (P.) Ltd., which are dealing with analogous issues regarding exemption notifications under the Customs Act.
Legal representatives for Adinath Veterinary Products, Mr. Kishore Kunal and Ms. Runjhun Pare, expressed satisfaction with the interim relief, emphasizing the importance of the exemption for their client's operations. On the other hand, the respondent's counsel, led by Mr. Aditya Singla, reiterated their stance on the matter, which is expected to be elaborated upon in the forthcoming affidavits.
As the legal proceedings continue, this interim order provides temporary respite to Adinath Veterinary Products, allowing them to operate without immediate financial or operational pressure from the customs authorities.
Bottom Line:
Customs Act, 1962 - Appeal under Section 130 challenging refusal of benefit under exemption notification for ELISA kits meant for food testing and animal testing - Interim relief granted by way of restraining coercive steps against the appellant pending adjudication.
Statutory provision(s): Customs Act, 1962 Section 130
