Customs | ELISA Kits For Food Testing Qualify As 'Diagnostic' For Exemption: Delhi High Court Grants Interim Relief To Importer

The Delhi High Court, in a matter involving claim of Customs Duty exemption on import of Enzyme linked Immuno Absorbent Assay (ELISA) Kits for antibiotic testing in food as 'diagnostic kits' will hear the plea by food safety importers in January 2026. Recently, a Division Bench comprising, Justice Prathiba M. Singh and Justice Shail Jain were hearing an appeal by the importer against denial of the exemption by Delhi, Customs, Excise and Service Tax Appellate Tribunal (CESTAT). The Delhi...

Customs | Mere Location Of DRI Or Central Revenues Control Lab In Delhi Doesn't Confer Jurisdiction: Delhi High Court

The Delhi High Court has held that merely because DRI headquarters or Central Revenues Control Laboratory (CRCL) are located in Delhi does not confer jurisdiction upon it to deal with Customs disputes arising in Tamil Nadu.A division bench of Justices Prathiba M. Singh and Renu Bhatnagar made the observation while dealing with the case of Petitioners, situated in Chennai, but challenging seizure memos in Delhi on the ground that its goods were tested at CRCL, Delhi.The judges observed,“The...

Extension Of Time To Adjudicate SCN U/S 28 Customs Act Need Not Be Communicated To Importer: Delhi High Court

The Delhi High Court has held that the Customs Department need not communicate to an importer that the time for adjudicating a show cause notice issued to it has been extended by virtue of Section 28(9) of the Customs Act, 1962.Section 28(9) sets time limits for the Customs officer to finalize demand proceedings after issuing SCN for unpaid/short-levied duty, requiring determination within six months for normal cases (S. 28(1)) and one year for specific cases (S. 28(4)). The provision allows...

“Resources Completely Wasted Away”: Delhi High Court Fines Customs For Delaying Release Of Seized Goods Despite Order

The Delhi High Court has criticised the Customs Department for wasting public resources by withholding seized goods despite an adjudication order already having directed its unconditional release, eventually leading to avoidable litigation.A Division Bench of Justices Prathiba M. Singh and Shail Jain observed,“The present is a case which shows how the resources of the Customs Department are completely being wasted away in such matters.”The Court was dealing with a petition moved by a traveller...

Customs Act | Penalty Cannot Be Sustained Solely On S. 108 Statements Without Compliance Of S. 138B: Kerala High Court

The Kerala High Court held that statements recorded under S. 108 of the Customs Act cannot form the basis for imposing penalties unless the mandatory procedural safeguards under Section 138B are complied with.Justices A. Muhamed Mustaque and Harisankar V. Menon opined that Section 138B is essentially in the form of a procedural safeguard regarding the admission of statements under Section 108 in evidence. When the safeguards under Section 138B have not been complied with, no question of...

Delhi High Court Flags Customs' Practice Of Mentioning Communicating Officer's Name In Order Instead Of Deciding Officer

The Delhi High Court has disapproved of the Customs Department mentioning the name of such officer in the order who communicated it to the party, instead of the officer who actually passed the order.A division bench of Justices Prathiba M. Singh and Shail Jain observed,“Orders which are passed have to be signed by the Officials who pass the said orders. The communication of the same can be done by anyone else but the name and designation of the Official who is actually passing the order has to...

Customs | Attending Weddings Can't Justify Indian Origin Foreigner Bringing Half Kilogram Gold Jewellery: Delhi High Court

The Delhi High Court has made it clear that under the garb of attending weddings where wearing gold jewellery is a common affair, a foreigner of Indian origin cannot be permitted to bring half kg gold jewellery to India.A division bench of Justices Prathiba M. Singh and Renu Bhatnagar further added that there was no explanation for the Petitioner, a US citizen, to bring 17 high value mobile phones (iPhones) to India and walk through the green channel.“A total of 17 mobile phones were brought by...

Export Held Up Due To Conflicting Lab Reports: Delhi High Court Asks Customs To Decide Pan Masala Exporter's Plea

The Delhi High Court has asked the Customs authorities to consider releasing the bank guarantee of a city-based pan masala exporter, forfeited after conflicting lab reports about adulteration of its export products with tobacco.A division bench of Justices Prathiba M. Singh and Shail Jain observed that when no objections were found in the first lab test report (CRCL), “the circumstances which warranted the issuance of the second CRCL report are completely unknown and it does not specify as to...

Customs Act | Gujarat High Court Reiterates Mandatory Cross-Examination Under Section 138B, Quashes Penalty Order

The Gujarat High Court has held that reliance on statements of witnesses without allowing the manufacturer opportunity to cross‑examine, while ignoring those statements that testified in favour of the manufacturer, violates principles of natural justice. In a judgment delivered on November 25, 2025 Justice A.S. Supehia and Justice Pranav Trivedi quashed the penalty order and culled-out 8 quintessential features of Section 138B of the Customs Act, 1962, particularly, clauses (a ) and (b)...

Delhi HC To Hear IndiGo's Plea For ₹900+ Crore IGST & Customs Duty Refund On Re-Imported Aircraft Parts; Customs Alleges No Double Levy

The Delhi High Court is set to hear a plea by Interglobe Aviation Limited (Indigo) over denial of an estimated refund of over Rs. 900 crores of Integrated Goods and Services Tax (IGST) and Customs duty on re-imported aircraft parts that were repaired abroad. The Customs Writ Petition filed on December 11, 2025 was mentioned before a Bench comprising Justice Prathiba M. Singh and Justice Shail Jain. As a common practice in the Aviation sector, aircraft components overseas are sent for...

Delhi High Court Flags Validity Of Reports In IGST Refund Denial On Export Of Mouth Fresheners/Pan Masala; Directs Expeditious Examination

The Delhi High Court in a matter involving export of mouth freshner/pan masala, where two differing Test Reports were issued and refund of Integrated Goods and Services Tax (IGST) was denied, has flagged validity of Central Revenues Control Laboratory (CRCL) test reports. Justice Prathiba M. Singh and Justice Shail Jain were hearing writ petitions filed by Exporters/Petitioners of tobacco products including pan masala and mouth fresheners who had challenged the letter issued by Customs...

“Customs Cannot Resort To Delaying Tactics”: Delhi High Court Slams Dept For Not Releasing Seized Goods Despite Court Order

The Delhi High Court has slammed the Customs Department for repeatedly delaying implementation of its orders for release of articles seized from passengers arriving from abroad.Calling out the authority's “delaying tactics”, a division bench of Justices Prathiba M. Singh and Renu Bhatnagar warned of “stringent action” along with imposition of costs on errant officials.“This Court repeatedly notices that various judgments and orders which are passed, especially order directing release of detained...