Dish TV India wins customs appeal, averts financial impact

Dish TV India Limited received a favorable order from the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Principal Bench, Delhi, on September 23, 2025. This decision allows the company's appeal and sets aside a previous order from the additional director general (adjudication), Directorate of Revenue Intelligence, dated April 28, 2020. The Tribunal's order was received by the company on September 30, 2025.

The litigation stemmed from a show cause notice issued on July 18, 2018, by the Directorate of Revenue Intelligence, Bangalore Zonal Unit, demanding a differential duty of ₹56.47 lakh, along with interest and an equivalent penalty. The dispute centered on the classification of imported smart cards under Customs Tariff Heading (CTH) 85235290 (nil basic customs duty) versus CTH 8529 (10% basic customs duty).

As a direct result of the appeal being allowed in Dish TV India's favor, the company anticipates no financial implications related to compensation or penalties. This outcome concludes a material litigation previously disclosed by the company on August 21, 2023.