Bengaluru engineer who donated 700 oxygen concentrators during COVID gets Rs 35.3 lakh customs notice

A Bengaluru-based aerospace engineer who helped distribute 700 oxygen concentrators during the second wave of COVID-19 has received a customs notice demanding Rs 35.3 lakh over a misclassification of imported equipment.

Vinay Kumar said the concentrators were sourced from Germany in May 2021 through a global fundraiser and distributed free of cost to patients across India during the pandemic.

According to Kumar, friends in Germany coordinated donations through a German NGO, which shipped the concentrators free of charge. He and a local NGO network oversaw distribution across Karnataka, Tamil Nadu, Andhra Pradesh, Uttar Pradesh, and other states.

The Mumbai Customs Audit Commissionerate issued a notice in March 2026 stating that the oxygen concentrators were cleared through Mumbai's Air Cargo Complex in May 2021 using a default Import Export Code meant for personal imports.

The department said the goods were classified under tariff heading 90192090 and cleared with nil basic customs duty, social welfare surcharge, and integrated GST. However, customs authorities argued that goods imported for personal use should have been classified under tariff heading 9804.

According to the notice, the misclassification resulted in a short levy of Rs 35,38,945. The amount was calculated by applying customs duty of 35 per cent, a social welfare surcharge of 10 per cent, and IGST of 28 per cent applicable to personal imports.

The notice is notable because the Union government had waived customs duties and health cess on oxygen and oxygen-related equipment during the COVID-19 crisis. It had also exempted oxygen concentrators imported for personal use from customs duties between April 30 and July 31, 2021.

Customs authorities asked Kumar to either make a voluntary payment with applicable interest within 15 days or provide documentary evidence explaining why the amount should not be demanded.

Kumar said he submitted a response within the deadline and provided documentation supporting his case, but has not received any acknowledgement or clarification from the department. He said the matter remains unresolved and expressed concern after learning of a similar case involving another individual who received a customs demand for oxygen concentrators imported for donation during the pandemic.