High Court
Madras High Court Quashes Vital Wheat Gluten Seizure, Cites Earlier Ruling On DFIA Exemption
The Madras High Court has recently quashed a seizure memo issued against Bhansali Chematics Private Limited over its import of Vital Wheat Gluten. The court held that there was no legally sustainable material to form the requisite belief that the goods were liable to confiscation.A Single Bench of Justice Hemant Chandangoudar held that wheat gluten falls within the description of “wheat flour” for the purposes of the Duty Free Import Authorisation (DFIA) Scheme. The court relied on earlier...
Madras High Court Calls CESTAT Order 'Very Cavalier', Restores ₹90 Lakh Customs Penalty On Steamer Agent
The Madras High Court has recently restored a ₹90.15 lakh customs penalty imposed on MSC Agency India Pvt. Ltd. It found that the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) had dealt with the matter in a “very cavalier fashion”, despite the fact that the actual weight of goods unloaded from 150 containers was only 12.5% on average of the declared weight.“We find that the Tribunal failed to note that admittedly, 150 containers were shipped through the same shipping line and in...
Delhi High Court Grants Limitation Relief To Importer After Supreme Court's ITC Ruling Changed Customs Refund Rules
The Delhi High Court recently granted limitation relief to an importer whose customs refund remedy became ineffective following the Supreme Court's decision in ITC Limited v. Commissioner of Central Excise, Kolkata-IV.The top court in the case had held that a refund claim could not be entertained unless the underlying assessment or self-assessment had first been modified in appeal or under another provision of the Customs Act.The division bench of Justices Anil Kshetarpal and Shail Jain held...
Madras High Court Orders Provisional Release Of Vimpro Tech Goods Pending Adjudication
The Madras High Court on 5 August held that pendency of a Customs investigation by itself cannot be a ground to deny provisional release of imported goods when Section 110A of the Customs Act, which specifically permits provisional release of detained goods subject to conditions, applies. Justice Hemant Chandangoudar set aside the Customs order rejecting Vimpro Tech's request for provisional release and directed the authorities to release the goods subject to conditions, while allowing the...
Two Customs Show Cause Notices From Same DRI Investigation Retain Separate Legal Identity: Delhi High Court
The Delhi High Court has held that two show cause notices issued pursuant to the same investigation by the Directorate of Revenue Intelligence (DRI) retain their separate legal identity and can be adjudicated independently, even where they have been assigned to the same adjudicating authority and taken up together for hearing.The division bench of Justices Anil Kshetarpal and Shail Jain observed that the mere fact that two SCNs emanate from the same investigation, or that they are entrusted to a...
Interest On Duty Drawback Payable From LEO Date Not Adjudication Order: Delhi High Court
The Delhi High Court on 3 August held that interest on delayed duty drawback becomes payable one month after issuance of the Let Export Order (LEO), and the pendency of adjudication proceedings cannot postpone the statutory liability under Section 75A of the Customs Act (which provides for payment of interest on delayed drawback). A Division Bench of Justices Anil Kshetrapal and Shail Jain dismissed the Revenue's appeal against Siddhachalam Exports Pvt. Ltd., holding that the exporter was...
Delhi High Court To Examine CAAR's Power To Void Customs Advance Rulings
The Delhi High Court has admitted an appeal that will examine when the Customs Authority for Advance Rulings (CAAR) can declare an advance ruling void from the outset on the ground that it was obtained through misrepresentation of material facts. The appeal arises from the CAAR's exercise of its powers under Section 28K of the Customs Act, 1962, to declare the appellant's August 6, 2025, advance ruling void ab initio.The Division Bench of Justices Anil Kshetrapal and Shail Jain was hearing an...
Passenger Carrying Undeclared Gold Has No Entitlement to Seek Its Re-Export: Delhi High Court
The Delhi High Court has held that passengers who cross the Green Channel without declaring dutiable or prohibited goods cannot later seek re-export of the confiscated goods under Section 125 of the Customs Act.For context, Section 125 empowers the adjudicating authority to grant an option to redeem confiscated goods upon payment of a redemption fine.The Division Bench of Justices Anil Kshetarpal and Shail Jain observed that the provision is not an “entitlement” to re-export the goods. After...
Sugar Export Ban Was Well Thought Out, Not A Knee-Jerk Reaction: Bombay High Court
Holding that the export ban was a well-thought-out policy decision taken in public interest, the court dismissed exporters' challenge to the DGFT notification.
Delhi High Court Slams Customs-CONCOR Standoff Over Container, Says Dispute Driven By 'Ego' Not 'Law'
The Delhi High Court recently observed that a dispute between the Customs Department and the Container Corporation of India (CONCOR) over the release of a shipping container appeared to be "driven more on account of ego than on any question of law," after the container remained stranded for more than three years.A Division Bench of Justices Anil Kshetrapal and Shail Jain made the observation while hearing a plea filed by Ukraine-based freight forwarding company, seeking release of its container...
Mandatory 7.5% Customs Appeal Pre-Deposit Cannot Be Waived Or Reduced: Delhi High Court
The Delhi High Court has recently held that the mandatory pre-deposit required for filing an appeal before the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) under Section 129E of the Customs Act, 1962 cannot be waived or reduced, as the Act contains no provision permitting such reduction.A division bench of Justices Anil Kshetrapal and Shail Jain passed the order while disposing of four writ petitions filed by importers challenging orders passed by the customs authorities and...