A Bengaluru-based aerospace engineer who played a key role in distributing hundreds of oxygen concentrators during the devastating second wave of Covid-19 has received a customs notice demanding ₹35.38 lakh over the alleged misclassification of imported equipment.
Vinay Kumar said the oxygen concentrators were sourced from Germany in May 2021 through a global fundraising effort and distributed free of cost to patients across India at the height of the pandemic.
According to Kumar, friends in Germany coordinated donations through a German non-governmental organisation, which shipped around 700 oxygen concentrators without charge. Working with a network of local NGOs, he helped distribute the life-saving equipment across Karnataka, Tamil Nadu, Andhra Pradesh, Uttar Pradesh and several other states.
Customs questions import classification
The Mumbai Customs Audit Commissionerate issued a notice in March 2026 stating that the concentrators were cleared through Mumbai’s Air Cargo Complex using a default Import Export Code intended for personal imports.
According to the notice, the equipment was classified under tariff heading 90192090 and cleared without basic customs duty, social welfare surcharge or integrated GST.
However, customs authorities argued that the goods should have been classified under tariff heading 9804, which applies to personal imports. The department claimed the classification resulted in a short levy of ₹35,38,945.
Relief measures during pandemic cited
The notice has drawn attention because the Union government had introduced several exemptions on oxygen and oxygen-related equipment during the Covid-19 emergency.
It had also exempted oxygen concentrators imported for personal use from customs duties between April 30 and July 31, 2021, a period that covered the peak of the second wave.
Customs authorities asked Kumar to either make a voluntary payment along with applicable interest or submit evidence explaining why the amount should not be recovered.
Engineer awaits response
Kumar said he responded within the stipulated deadline and submitted documents supporting his position. However, he claimed he has not yet received any acknowledgement or clarification from the department.
Expressing concern over the unresolved matter, he noted that another individual involved in importing oxygen concentrators for charitable purposes during the pandemic had reportedly received a similar customs demand notice.
The case remains under examination by customs authorities.