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Category: Delhi High Court

  • Case Compilation on Indian Customs Law- Pro Industry cases

    Case Compilation on Indian Customs Law- Pro Industry cases

    ALO Law Office- IDT Tax I Arbitration I Litigation

    Date: 20.09.2025

    Case Compilation on Indian Customs Law- Pro Industry cases

    A Comprehensive compilation of Pro-Industry decided cases based upon CESTAT Tribunal, Supreme Court, and various High Court Decisions

    Prepared for Legal Professionals, Importers, Exporters, Customs Brokers, Freight Forwarders, and Industry Stakeholders.

    The document is designed with users in mind:

    – Legal Professionals and Advocates: to strengthen arguments, identify precedents, and analyze emerging jurisprudential trends.

    – Importers and Exporters: to understand compliance obligations, permissible reliefs, and potential liabilities in customs operations.

    – Customs House Agents and Freight Forwarders: to better appreciate their responsibilities, liabilities, and avenues for defense in proceedings.


    – Industry Stakeholders and Policy Analysts: to observe how judicial interpretation influences trade policy, customs procedures, and dispute resolution frameworks.


    The compilation thus stands as a practical handbook for trade compliance, litigation strategy, and informed decision-making.

    Link has been provided for Readers/Users for the source Judicial Orders, which directly opens the source PDF document.

    This Case Compilation has been written by Shri Ravi Shekhar Jha, Advocate based in New Delhi. The views expressed are based on his interpretation of the law. He can be reached at his email id intelconsul@gmail.com or on his Mobile +91-9999005379.

    Sources Referred: CESTAT, Supreme Court, Delhi High Court, Madras High Court, Bombay High Court, High Court of Kerala, High Court of Punjab and Haryana

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  • Delegated Legislation in Indirect Taxes: Judicial Scrutiny under the Customs Act, 1962 & Indirect Taxes

    Delegated Legislation in Indirect Taxes: Judicial Scrutiny under the Customs Act, 1962 & Indirect Taxes

    ALO Law Office- IDT Tax I Arbitration I Litigation

    Date: 28.08.2025

    Delegated Legislation in Indirect Taxes: Judicial Scrutiny under the Customs Act, 1962 & Indirect Taxes

    ​ ​ ​ ​

    This Article has been written by Shri Ravi Shekhar Jha, Advocate based in New Delhi. The views expressed are based on his interpretation of the law. He can be reached at his email id intelconsul@gmail.com or on his Mobile +91-9999005379.

    1. Constitutional Framework for Delegated Legislation

    • Article 245–246: Only Parliament/State legislatures can levy taxes; delegation cannot include β€œessential legislative functions.”
    • Article 265: β€œNo tax shall be levied or collected except by authority of law.” Thus, a rule, notification, circular, or regulation cannot create/expand a tax liability without clear legislative sanction.
    • Doctrine of Excessive Delegation: Laid down in In re Delhi Laws Act (1951 SCR 747), later reaffirmed in Avinder Singh v. State of Punjab (1979 1 SCC 137). Parliament may delegate the manner or details of implementation, but not the policy or essential features.
    • Judicial role: Courts test whether delegated instruments remain within the β€œparent Act” or trespass into taxation without statute.

    This Article has been written by Shri Ravi Shekhar Jha, Advocate Delhi High Court based on his interpretation of the law. He can be reached at his email id intelconsul@gmail.com or on his Mobile +91-9999005379.

    Source: Multiple sources- High Court, Indian Kanoon, Economic Times

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  • Delhi High Court Sets Aside the CESTAT Order of delay in filling the Customs appeal​ ​

    Delhi High Court Sets Aside the CESTAT Order of delay in filling the Customs appeal​ ​

    ALO Law Office- IDT Tax I Arbitration I Litigation

    Date: 27.08.2025

    Delhi High Court Sets Aside the CESTAT Order of delay in filling the Customs appeal​ ​ ​ ​ ​ ​ ​

    The High Court of Delhi, in a significant judgment delivered on January 23, 2024, addressed a long-pending customs appeal involving the Commissioner of Customs ACC Import New Delhi and M/s Kajaria Ceramics Ltd. ​ The case revolved around the condonation of an extraordinary delay in filing the appeal and the subsequent remittance of the matter to the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) for adjudication on merits. ​

    Background of the Case

    The appeal was filed under Section 130(2A) of the Customs Act, 1962, seeking condonation of a delay of 2267 days in filing the appeal. ​ The delay was attributed to the pendency of similar issues in other cases and the legal uncertainty surrounding the jurisdiction of the adjudicating authority. The respondent, M/s Kajaria Ceramics Ltd, represented by Advocate, did not object to the condonation of the delay, citing the precedent set in a batch of appeals decided earlier. ​ The appellant, represented by Senior Standing Counsel, relied on the judgment passed in Pr. ​ Commissioner of Customs vs. Kunal Lalani (CUSAA 20/2021), where similar matters were remitted to the Tribunal for fresh adjudication.

    This Article has been written by Shri Ravi Shekhar Jha, Advocate Delhi High Court based on his interpretation of the law. He can be reached at his email id intelconsul@gmail.com or on his Mobile +91-9999005379.

    Source: Delhi High Court

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  • Delhi High Court Orders Release of Confiscated Gold Chain

    Delhi High Court Orders Release of Confiscated Gold Chain

    ALO Law Office- IDT Tax I Arbitration I Litigation

    Date: 18.08.2025

    Delhi High Court Orders Release of Confiscated Gold Chain ​ ​ ​ ​

    In a significant ruling on August 7, 2025, the High Court of Delhi addressed the contentious issue of gold jewelry confiscation by customs authorities, setting a precedent for the treatment of personal effects under Indian law. ​ The case involved Appellant, a senior citizen and foreign national from Turkmenistan, who had traveled to India for medical treatment. Upon her arrival at Indira Gandhi International Airport on July 16, 2024, customs officials detained her gold chain (weighing 132 grams) and gold bracelet (weighing 66 grams), citing violations of customs regulations. ​

    Background of the Case

    Appellant filed a petition under Article 226 of the Constitution of India, seeking the release of her confiscated gold items. ​ While the Customs Department allowed her to redeem the gold bracelet upon payment of a fine and penalty, the gold chain was subjected to absolute confiscation. ​ This distinction between the two items raised questions about the legality and rationale behind the customs authorities’ actions.

    This Article has been written by Shri Ravi Shekhar Jha, Advocate Delhi High Court based on his interpretation of the law. He can be reached at his email id intelconsul@gmail.com or on his Mobile +91-9999005379.

    Source: Delhi High Court

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  • Delhi High Court Upholds SAD Refund & Latest Customs Notification

    Delhi High Court Upholds SAD Refund & Latest Customs Notification

    ALO Law Office- IDT Tax I Arbitration I Litigation

    Date: 30.06.2025

    Delhi High Court Upholds SAD Refund & Latest Customs Notification

    The Delhi High Court in Commissioner of Customs (ICD Import) vs. Suzuki Motorcycle India Pvt. Ltd., has upheld the right of the importer to claim refund of Special Additional Duty (SAD) under Section 27 of the Customs Act, 1962, despite the one-year limitation condition prescribed in Notification No. 102/2007-Customs, as amended.

    The Court dismissed the Revenue’s appeal and upheld the CESTAT’s decision, marking a key precedent for SAD refund claims and interpretation of refund limitations under customs notifications.

    Case Background

    • Suzuki Motorcycle India Pvt. Ltd. had imported goods on payment of Special Additional Duty (SAD) and later sold them in the domestic market, paying VAT/CST, as required under Notification No. 102/2007-Cus.
    • The company sought refund of SAD under the said notification but filed claims beyond the one-year period stipulated by the 2008 amendment to the notification (Notification No. 93/2008-Cus).
    • The Department rejected the refund, citing delay, leading to the matter being contested before CESTAT, which allowed the refund.
    • The Department filed an appeal before the Delhi High Court, relying on the Bombay High Court’s ruling in CMS Info Systems Ltd. v. UOI [2017 (349) ELT 236 (Bom)], which had upheld the one-year limitation.

    This Article has been written by Shri Ravi Shekhar Jha, Advocate Delhi High Court based on his interpretation of the law. He can be reached at his email id intelconsul@gmail.com or on his Mobile +91-9999005379.

    Source: Delhi High Court

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  • Delhi High Court- Customs Detention in NDPS Case Declared Illegal

    Delhi High Court- Customs Detention in NDPS Case Declared Illegal

    ALO Law Office- IDT Tax I Arbitration I Litigation

    Date: 26.06.2025

    Delhi High Court- Customs Detention in NDPS Case Declared Illegal

    The Delhi High Court has granted bail to Appellant, an Ethiopian national, in a case involving alleged drug trafficking under the Narcotic Drugs and Psychotropic Substances Act, 1985 (NDPS Act). The Court held that the petitioner’s prolonged detention by Customs officials without producing him before a magistrate constituted a violation of Articles 21 and 22 of the Constitution of India.

    Background

    Appellant was intercepted by Customs officials at IGI Airport, Delhi on 21 May 2023 after he was suspected of concealing drugs internally. He voluntarily admitted to ingesting 75 capsules containing methaqualone and cocaine, which were medically removed at Safdarjung Hospital. Despite this, he was only formally arrested by the Customs Department on 26 May 2023.

    The NDPS recovery was significant:

    • Cocaine Hydrochloride: 424 grams
    • Methaqualone: 536 grams
    • Total: 960 grams, qualifying as a commercial quantity.

    Appellant filed a bail application under Section 439 of the CrPC, read with Section 37 of the NDPS Act.

    This Article has been written by Shri Ravi Shekhar Jha, Advocate Delhi High Court based on his interpretation of the law. He can be reached at his email id intelconsul@gmail.com or on his Mobile +91-9999005379.

    Source: Delhi High Court

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  • Delhi HC Orders Release of Detained Gold as Personal Effects Under Baggage Rules

    Delhi HC Orders Release of Detained Gold as Personal Effects Under Baggage Rules

    ALO Law Office- IDT Tax I Arbitration I Litigation

    Date: 25.06.2025

    Delhi HC Orders Release of Detained Gold as Personal Effects Under Baggage Rules

    Case Background

    In a significant judgment, the Delhi High Court has quashed the detention of personal gold jewellery belonging to an Indian resident travelling from Dubai. The petitioner was intercepted by Customs officers at IGI Airport, New Delhi on 26th December 2023, while wearing:

    • 80 grams gold chain
    • 150 grams gold kada

    These items were detained, and an Order-in-Original was passed without issuing a proper Show Cause Notice, later partially upheld by the Appellate Authority with conditions of customs duty, redemption fine, and penalty.

    This Article has been written by Shri Ravi Shekhar Jha, Advocate Delhi High Court based on his interpretation of the law. He can be reached at his email id intelconsul@gmail.com or on his Mobile +91-9999005379.

    Source: Delhi High Court

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  • Delhi High Court Quashes DRI Summons and Complaint in Foreign Currency Case

    Delhi High Court Quashes DRI Summons and Complaint in Foreign Currency Case

    ALO Law Office- IDT Tax I Arbitration I Litigation

    Date: 26.05.2025

    Delhi High Court Quashes DRI Summons and Complaint in Foreign Currency Case

    The Delhi High Court in CRL.M.C. 7919/2023 & CRL.M.A. 29532/2023 quashed the criminal complaint and the summoning order issued against Mr. Pawan Kant Munjal, Executive Chairman of Hero MotoCorp, by the Directorate of Revenue Intelligence (DRI). The court held that the proceedings were based on a set of facts already conclusively adjudicated in favour of the petitioner, and continuing with the prosecution would amount to an abuse of process of law.

    Background of the Case

    • Petitioner: Pawan Kant Munjal, Executive Chairman, Hero MotoCorp
    • Complaint Filed By: Directorate of Revenue Intelligence (DRI)
    • Subject: Alleged violation involving undeclared foreign currency seized from an aide during an international business trip in 2018
    • Key Event: Mr. Amit Bali, assistant of SEMPL (event coordinator), was found carrying undeclared currency amounting to approx. β‚Ή81 lakh
    • DRI Allegation: The currency belonged to Mr. Munjal and was exported illegally in contravention of the Customs Act and FEMA

    This Article has been written by Shri Ravi Shekhar Jha, Advocate Delhi High Court based on his interpretation of the law. He can be reached at his email id intelconsul@gmail.com or on his Mobile +91-9999005379.

    Source: Delhi High Court

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