𝐀𝐚𝐝𝐫𝐢𝐤𝐚𝐚 𝐋𝐞𝐠𝐚𝐥 𝐒𝐞𝐫𝐯𝐢𝐜𝐞𝐬 (𝐀𝐋𝐒)

Category: Gujarat High Court

Gujarat High Court Clarifies Recovery Period for Erroneously Paid Customs Drawback
Aadrikaa Legal Services (ALS) – IDT Tax I Arbitration I Litigation

Date: 15.04.2026

Gujarat High Court Clarifies Recovery Period for Erroneously Paid Customs Drawback

This Short Article has been prepared & written by Advocate Ravi Shekhar Jha-Delhi High Court, New Delhi. The views expressed are based on his interpretation of the law. He can be reached at his email id intelconsul@gmail.com .

Exporters in India often rely on customs drawback schemes to remain competitive in global markets. These schemes allow exporters to claim refunds on duties paid for imported inputs used in exported goods. However, disputes sometimes arise regarding the recovery of erroneously paid drawback amounts. A recent judgment by the Gujarat High Court in the case of Padmini Exports vs. Union of India (Special Civil Application No. 17812 of 2003) has clarified important legal principles regarding such recoveries.

Background of the Case

Padmini Exports, a firm engaged in exporting polyester fabric, claimed customs drawback under the Customs & Central Excise Duties Drawback Rules, 1995. Their goods were covered under Sub-Serial No. 5404 of the Drawback Schedule, which allowed a rate of 20% of the Free on Board (FOB) value, subject to a maximum of Rs. 62 per kg of filament yarn content. If certain conditions were not met, a lower rate of 17% applied.

Between December 1995 and May 1996, Padmini Exports exported goods and claimed drawback at the 17% rate. Their claims were scrutinized and sanctioned by customs authorities, and payments were made by August 1996.

The Dispute: Recovery of Erroneously Paid Drawback

Years later, customs authorities issued show cause notices in February and March 2000, seeking recovery of excess drawback paid to Padmini Exports. The authorities argued that the maximum limit of Rs. 62 per kg should have applied, and invoked Rule 16 of the Drawback Rules and Section 142 of the Customs Act, 1962 for recovery.

Padmini Exports challenged these notices and subsequent orders, arguing that the recovery was time-barred and that the authorities had delayed action unreasonably.

Legal Issues and Court’s Reasoning

The central legal question was whether Rule 16 of the Drawback Rules, which does not specify a time limit for recovery, allows authorities to recover excess drawback after any length of time, or whether a “reasonable period” must be implied.

Key Points from the Judgment:
- No Statutory Limitation, But Reasonable Period Applies: The Court noted that while Rule 16 does not prescribe a limitation period, established Supreme Court precedents require that powers without a statutory time limit must be exercised within a reasonable period.
- Delay of Over Three Years Unreasonable: In this case, drawback was paid by August 1996, but show cause notices were issued only in February 2000—over three years later. The Court held that such a delay was not reasonable.
- Finality and Legitimate Expectation: Exporters are entitled to believe that their claims, once scrutinized and paid, have attained finality. Delayed recovery disturbs their rights and financial planning.
- Invalidation of Show Cause Notices and Orders: The Court declared the show cause notices time-barred and quashed all subsequent orders, including the impugned Order-in-Appeal.
Supporting Precedents:

The judgment cited Supreme Court cases such as Government of India v. Citedal Fine Pharmaceuticals and Collector of Central Excise, Jaipur v. Raghuvar (India) Ltd., which held that in the absence of a statutory limitation, actions must be taken within a reasonable period, determined by the facts of each case.

Implications for Exporters and Customs Authorities
- Exporters: This judgment provides clarity and protection for exporters, ensuring that recovery actions for excess drawback cannot be initiated after unreasonable delays.
- Customs Authorities: The authorities must act promptly when recovering erroneously paid drawback, and cannot rely on open-ended powers.
- Legal Certainty: The concept of “reasonable period” is now firmly established in the context of customs drawback recovery, promoting fairness and legal certainty.
Conclusion

The Gujarat High Court’s decision in Padmini Exports vs. Union of India is a landmark ruling that balances the interests of exporters and the government. It underscores the importance of timely action by authorities and protects exporters from arbitrary and delayed recoveries. Exporters should be aware of their rights, and customs officials must ensure compliance with the principle of reasonable period in all recovery proceedings.

Connected Matter

CESTAT Delhi Overturns Drawback Denial of Texcomash Export

Source: Gujarat High Court

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April 15, 2026
Gujarat High Court Quashes 17-Year Delayed Show Cause Notice
Aadrikaa Legal Services (ALS) – IDT Tax I Arbitration I Litigation

Date: 08.04.2026

Gujarat High Court Quashes 17-Year Delayed Show Cause Notice

Adv Ravi Shekhar Jha

This Article has been written by Advocate Ravi Shekhar Jha-BALLB & LLM (Constitutional Law) 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.

In a landmark judgment delivered on November 6, 2017, the Gujarat High Court ruled in favor of Parimal Textiles and other petitioners, setting aside a 17-year-old excise case initiated by the Central Excise Department. The case revolved around allegations of unpaid excise duty amounting to Rs. 32.93 lakhs, along with interest and penalties, stemming from the petitioners’ alleged manufacturing activities without proper registration and record maintenance.

Background of the Case

Parimal Textiles, engaged in the textile business, was accused of conducting a manufacturing process known as “Draw Winding of yarns” without obtaining the necessary registration or maintaining central excise records. The excise department issued a show-cause notice on June 27, 2000, alleging that the process of converting Partially Oriented Yarn (POY) into yarn constituted a manufacturing activity, thereby attracting excise duty.

The petitioners contested the notice, arguing that the process did not amount to manufacturing and opposed the department’s claims. However, the case remained dormant for nearly 17 years, during which the petitioners’ business operations ceased, and their premises were sold to developers. The petitioners were not informed of any further developments until they learned that the adjudicating authority had passed an ex-parte order-in-original on February 28, 2017, without proper service of notice.

Key Issues in the Case

The petitioners challenged the show-cause notice and the subsequent order-in-original on the grounds of:
1. Violation of Principles of Natural Justice: The petitioners argued that the department’s failure to notify them about the revival of the case and the ex-parte adjudication violated their right to a fair hearing.
2. Excessive Delay in Adjudication: The department’s delay of 17 years in adjudicating the matter was deemed unreasonable and contrary to the statutory provisions under Section 11A of the Central Excise Act.
3. Legality of the “Call Book” Concept: The department had placed the case in the “call book,” a practice where cases are suspended indefinitely under certain circumstances. The petitioners contended that this practice was contrary to the statutory mandate and caused undue prejudice.
Court’s Observations and Judgment

The Gujarat High Court, led by Justice, found merit in the petitioners’ arguments and ruled in their favor. The court made the following key observations:
1. Unreasonable Delay: The court emphasized that the legislature had prescribed specific time limits for adjudicating excise duty cases under Section 11A of the Central Excise Act. The department’s delay of 17 years, without any plausible explanation, was deemed unlawful and arbitrary.
2. Violation of Natural Justice: The court noted that the department failed to inform the petitioners about the case being placed in the call book, causing significant prejudice. The petitioners were unable to defend themselves effectively due to the passage of time, closure of their business, and loss of evidence.
3. Invalidity of the Call Book Concept: The court held that the practice of transferring cases to the call book was contrary to the statutory provisions of the Central Excise Act. The Central Board of Excise and Customs (CBEC) lacked the authority to issue instructions that extended the statutory time limits for adjudication.
4. Precedent from Similar Cases: The court referred to a previous judgment in the case of Siddhi Vinayak Syntex Pvt. Ltd., which involved similar circumstances. In that case, the High Court had quashed the show-cause notice and order-in-original, and the Supreme Court had upheld the decision.
Outcome

The Gujarat High Court quashed the show-cause notices and the order-in-original issued by the excise department, effectively disposing of all petitions in favor of Parimal Textiles and the other petitioners. The court’s decision underscores the importance of adhering to statutory time limits and upholding the principles of natural justice in adjudicatory proceedings.

Implications of the Judgment

This ruling has significant implications for businesses and regulatory authorities:
1. Accountability for Timely Adjudication: The judgment reinforces the need for regulatory authorities to adhere to statutory timelines and avoid undue delays in adjudicating cases.
2. Protection of Natural Justice: The decision highlights the importance of ensuring fair and transparent proceedings, including proper service of notices and timely communication with affected parties.
3. Reevaluation of the Call Book Practice: The court’s criticism of the call book concept may prompt regulatory authorities to reconsider its use and align their practices with statutory mandates.
This case serves as a reminder of the judiciary’s role in safeguarding the rights of individuals and businesses against arbitrary actions by regulatory authorities.

Connected Matter

CESTAT Chandigarh Sets Aside Time-Barred Provisional Assessment and Demand Under Section 28

Source: Gujarat High Court

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April 8, 2026
Gujarat High Court Quashes Deficiency Memo and Upholds Exporter’s Right to Duty Drawback with Interest
ALO Law Office- IDT Tax I Arbitration I Litigation

Date: 06.04.2026

Gujarat High Court Quashes Deficiency Memo and Upholds Exporter’s Right to Duty Drawback with Interest

Adv Ravi Shekhar Jha

This Article has been written by Advocate Ravi Shekhar Jha-BALLB & LLM (Constitutional Law) 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.

The High Court of Gujarat recently delivered a significant judgment in the case of M/S New Pensla Industries vs. Union of India & Others (Special Civil Application No. 1836 of 2016). This case revolved around the issuance of a deficiency memo by the Deputy Commissioner of Customs (Drawback), Mundra, and the subsequent withholding of duty drawback claims. The judgment, delivered by Honourable Justice on February 10, 2017, provides clarity on the scope and application of Rule 13(3) of the Customs, Central Excise Duties, and Service Tax Drawback Rules, 1995.

Background of the Case 

The petitioner, M/S New Pensla Industries, is a proprietary concern engaged in manufacturing engineering goods such as nuts, bolts, hand tools, and other related products. The company also exports these goods to various countries, including Saudi Arabia, UAE, Kuwait, and Jordan. Between September 2012 and December 2014, the petitioner undertook approximately 150 export transactions, filing shipping bills as required under Section 50 of the Customs Act, 1962.

The petitioner claimed duty drawback benefits for these transactions, which were not processed or cleared by the customs authorities. The petitioner alleged that baseless queries were raised to delay the processing of the claims, and that the drawback was withheld due to extraneous considerations. Despite complaints to higher authorities, the issue remained unresolved, prompting the petitioner to file a writ petition under Article 226 of the Constitution of India.

Key Issues in the Case 

The primary issue in the case was the legality of the deficiency memo issued by the Deputy Commissioner of Customs. The memo disputed the classification and self-assessment of the exported goods made by the petitioner, claiming that the goods were misclassified under Chapter Heading 73181600 instead of Chapter Heading 73084000. The department argued that the goods were part of scaffolding structures and should be classified under Chapter Heading 73084000, which would result in a lower drawback amount.

The petitioner contended that the deficiency memo was issued beyond the scope of Rule 13(3) of the Customs, Central Excise Duties, and Service Tax Drawback Rules, 1995. According to the petitioner, the memo was not issued within the prescribed 10-day period and was being used as a tool to reopen the final assessment and classification of goods, which is impermissible under the law.

Legal Provisions Examined 

The court examined Rule 13 of the Customs, Central Excise Duties, and Service Tax Drawback Rules, 1995, which outlines the manner and time for claiming duty drawback on exported goods. Specifically, sub-rule (3) of Rule 13 states that a deficiency memo can only be issued if the drawback claim is incomplete in material particulars or lacks the required documents. The rule also mandates that such a memo must be issued within 10 days of filing the claim, and the claim is deemed not to have been filed until the deficiencies are rectified.

Court’s Observations and Judgment

The court made the following key observations:
1. Scope of Deficiency Memo: The court clarified that a deficiency memo under Rule 13(3) can only be issued to point out specific deficiencies in the claim or missing documents. It cannot be used to dispute the classification or self-assessment of goods, as this would amount to reopening a final assessment, which is not permissible under the law.
2. Timeliness of Deficiency Memo: The court noted that the deficiency memo must be issued within 10 days of filing the drawback claim. In this case, the memo was issued well beyond the prescribed period, making it invalid.
3. Improper Processing of Claims: The court observed that the respondents had partially processed the drawback claims and withheld the remaining amount, which is not in line with Rule 13(3). If a claim is deemed deficient, it must be returned in its entirety with a deficiency memo, and the claimant must be given an opportunity to rectify the deficiencies.
4. Interest on Delayed Payments: The court emphasized that Section 75A of the Customs Act mandates the payment of interest if the drawback claim is not processed within one month of its submission.
Final Verdict

The High Court quashed the deficiency memo dated December 30, 2015, and directed the respondents to process the petitioner’s drawback claims and release the amount along with interest as per Section 75A of the Customs Act. The court also highlighted the importance of adhering to statutory provisions and timelines to ensure fairness and transparency in the processing of duty drawback claims.

Key Takeaways
1. Deficiency Memo Limitations: Customs authorities cannot use deficiency memos to dispute the classification or self-assessment of goods. Such actions must follow due legal process, including the issuance of a show-cause notice.
2. Timely Processing of Claims: The Customs Act and Drawback Rules impose strict timelines for processing duty drawback claims. Failure to adhere to these timelines can result in the payment of interest to the claimant.
3. Transparency and Accountability: The judgment underscores the need for customs authorities to act transparently and avoid raising baseless queries that delay the processing of legitimate claims.
Conclusion

The judgment in M/S New Pensla Industries vs. Union of India & Others serves as a landmark decision in clarifying the scope of deficiency memos under Rule 13(3) of the Customs, Central Excise Duties, and Service Tax Drawback Rules, 1995. It reinforces the importance of adhering to statutory provisions and timelines, ensuring that exporters receive their rightful duty drawback benefits without undue delay or harassment. This case is a reminder of the judiciary’s role in safeguarding the rights of businesses and ensuring accountability in administrative processes.

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Source: Gujarat High Court

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April 6, 2026
High Court of Gujarat Quashes Penalty on Customs Broker
ALO Law Office- IDT Tax I Arbitration I Litigation

Date: 04.04.2026

High Court of Gujarat Quashes Penalty on Customs Broker

Adv Ravi Shekhar Jha

This Article has been written by Advocate Ravi Shekhar Jha-BALLB & LLM (Constitutional Law) 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.

In a significant judgment delivered on January 22, 2026, the High Court of Gujarat at Ahmedabad set aside penalties imposed on M/S. Mathuradas Narandas and Sons Forwarders Ltd., a Customs Broker, under Sections 112(a), 112(b), and 114AA of the Customs Act, 1962. The case, R/Special Civil Application No. 11980 of 2025, highlights the importance of establishing mens rea (wrong intent or prior knowledge) and complicity before penalizing Customs Brokers for alleged violations.

Background of the Case

The petitioner, M/S. Mathuradas Narandas and Sons Forwarders Ltd., was engaged by GKR Traders Pvt. Ltd., an importer, to facilitate customs clearance for consignments of carpets. The petitioner filed two Bills of Entry on behalf of the importer at the Inland Container Depot (ICD), Sanand, on April 29, 2024. Subsequently, the respondent authority initiated an investigation into allegations of misdeclaration, overvaluation, and misclassification of the imported goods.

During the investigation, an employee of the petitioner, stated that he had verified the importer’s documents online and was unaware of any misdeclaration or overvaluation until the investigation began. The respondent authority issued a show-cause notice on October 28, 2024, alleging that the imported goods were liable for confiscation under Section 111(m) of the Customs Act. Despite the petitioner’s submission of a detailed reply denying the allegations and asserting good faith, the respondent authority imposed penalties totaling ₹7 crore on June 23, 2025.

Legal Arguments

Petitioner’s Submissions

The petitioner, represented by Senior Advocate, argued that the penalties were unjustified as the ingredients of Sections 112(a), 112(b), and 114AA of the Customs Act were not established. The petitioner contended that it had acted in good faith, relying on the documents provided by the importer, and had no prior knowledge of any misdeclaration or overvaluation. The petitioner also argued that the Customs Brokers Licensing Regulations, 2018 (CBLR, 2018), do not mandate physical verification of the importer’s premises, and the petitioner had fulfilled its obligations under the relevant regulations.

The petitioner further cited the Circular dated October 23, 2024, which clarified that penalties should not be imposed on Customs Brokers in cases where there is no evidence of complicity, wrong intent, or prior knowledge of violations.

Respondent Authority’s Submissions 

The respondent authority, represented by Senior Standing Counsel, argued that the petitioner had failed to exercise due diligence as required under the CBLR, 2018. The authority alleged that the petitioner dealt with an unauthorized representative of the importer and did not verify the Importer Exporter Code (IEC) holder’s identity or address. The respondent contended that the petitioner’s actions amounted to abetment of misdeclaration and overvaluation, thereby attracting penalties under Sections 112(a), 112(b), and 114AA of the Customs Act.

Court’s Analysis and Judgment 

The court, comprising Honourable Justice, analyzed the submissions and found that the respondent authority had committed a jurisdictional error by misapplying the statutory provisions. The court noted the following key points:
1. Lack of Mens Rea and Complicity: The court emphasized that penalties under Sections 112(a), 112(b), and 114AA of the Customs Act require evidence of mens rea or complicity in illegal activities. The respondent authority failed to establish any wrong intent, prior knowledge, or active involvement of the petitioner in the alleged misdeclaration or overvaluation.
2. Civil Obligations vs. Criminal Intent: The court clarified that the first part of Section 112(a) of the Customs Act does not require mens rea and pertains to civil obligations. However, the petitioner’s failure to advise the importer to comply with the Customs Act does not constitute an act of omission or commission that would render the goods liable for confiscation.
3. Circulars and Guidelines: The court referred to the Circular dated October 23, 2024, which explicitly stated that penalties should not be imposed on Customs Brokers in cases where there is no evidence of complicity, wrong intent, or prior knowledge of violations. The court also noted that the respondent authority had the option to suspend or revoke the petitioner’s license under the CBLR, 2018, but did not take such steps.
4. Judicial Precedents: The petitioner cited the judgment in Commissioner of Customs vs. VAZ Forwarding Ltd., which supported the argument that penalties cannot be imposed without evidence of mens rea or complicity.
Conclusion

The High Court ruled in favor of the petitioner, stating that the penalties imposed by the respondent authority were unjustified and based on a misapplication of the law. The court invoked its inherent powers under Article 226 of the Constitution of India to quash the penalties, thereby providing relief to the petitioner. The judgment serves as a reminder to adjudicating authorities to exercise caution and adhere to established legal principles when imposing penalties on Customs Brokers.

Implications of the Judgment

This landmark ruling reinforces the principle that penalties under the Customs Act cannot be imposed on Customs Brokers without clear evidence of mens rea or complicity in illegal activities. It also underscores the importance of adhering to guidelines and circulars issued by the Central Board of Indirect Taxes and Customs (CBIC), which emphasize the need for a judicious approach in penalizing Customs Brokers. The judgment is expected to have a significant impact on the customs clearance process, ensuring that Customs Brokers are not unfairly penalized for actions that do not involve intentional wrongdoing. It also highlights the role of the judiciary in safeguarding the rights of stakeholders in the customs ecosystem.

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Source: Gujarat High Court

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April 4, 2026
Gujarat High Court Ruled Against Parallel Proceedings in Customs Duty Dispute

ALO Law Office- IDT Tax I Arbitration I Litigation

Date: 30.03.2026

Gujarat High Court Ruled Against Parallel Proceedings in Customs Duty Dispute

Adv Ravi Shekhar Jha

This Article has been written by Advocate Ravi Shekhar Jha-BALLB & LLM (Constitutional Law) 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.

In a significant judgment, the High Court of Gujarat at Ahmedabad, presided over by Honourable Justices delivered a ruling in favor of Messrs Om Siddh Vinayak Impex Pvt. Ltd. & 1, quashing a show cause notice issued by the Commissioner of Customs, Kandla. The case, Special Civil Application No. 20016 of 2016, revolved around the legality of parallel proceedings initiated by customs authorities concerning the same subject matter.

Background of the Case

The dispute originated from the import of 2563.2 kilograms of synthetic fabric/stock lots from China by the petitioner company under Bill of Entry No. 2376 dated 25.09.2003. The company claimed a concessional rate of customs duty under a Letter of Permission (LOP) issued by the Development Commissioner, Kandla Special Economic Zone, allowing them to operate as a Special Economic Zone (SEZ) unit.

The customs authorities initially conducted a provisional assessment of the goods, pending reports from the Textile Committee, Mumbai. Subsequently, the petitioner paid the assessed duty and cleared the goods to their unit. However, a small quantity of the imported materials was sold in the local market, triggering scrutiny from the customs department.

In March 2007, the Assessing Officer finalized the assessment, enhancing the assessable value of the goods and determining a customs duty of Rs. 71,57,744. This was followed by a show cause notice dated 06.09.2007, proposing confiscation of the goods, recovery of customs duties, and imposition of penalties under various sections of the Customs Act, 1962.

Legal Proceedings

The petitioners challenged the final assessment order dated 09.03.2007 before the Commissioner of Customs (Appeals), who set aside the order on the grounds of non-compliance with the principles of natural justice. The matter was remanded for re-assessment. Subsequently, a second show cause notice dated 18.12.2008 was issued by the Deputy Commissioner of Customs, proposing changes in the classification and valuation of the goods, along with a demand for differential customs duty and interest.

The second show cause notice culminated in an adjudication order dated 12.11.2015, which confirmed the duty demand of Rs. 71,57,744 and denied the claim for a concessional rate of customs duty. The petitioners appealed this order, and the Commissioner of Customs (Appeals) set aside the adjudication order in May 2016. The customs department then filed an appeal before the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), which is currently pending.

Despite the ongoing appeal, the customs authorities issued a notice of hearing in connection with the earlier show cause notice dated 06.09.2007. The petitioners argued that pursuing two parallel proceedings for the same subject matter was illegal and constituted an abuse of the process of law. They approached the High Court to quash the earlier show cause notice.

Key Legal Issues

The primary legal issue in this case was whether the customs authorities could initiate and pursue two parallel proceedings for the same subject matter. The petitioners contended that the proposals in both show cause notices were largely identical, and the matter had already been adjudicated upon in the proceedings arising from the second show cause notice.

The respondents argued that the scope of the two show cause notices was distinct, with the first notice focusing on the clearance of goods into the Domestic Tariff Area (DTA) without payment of customs duty and the second notice addressing classification and valuation issues.

Court’s Observations 

The High Court conducted a detailed analysis of the two show cause notices and the subsequent proceedings. It noted that both notices arose from the same subject matter—the import of goods under Bill of Entry No. 2376 dated 25.09.2003—and both sought to levy the same differential customs duty of Rs. 71,57,744 with interest. The court observed that the issue of duty liability based on the alleged diversion of goods to the DTA had already been adjudicated upon in the proceedings arising from the second show cause notice.

The court further noted that the adjudicating authority had widened the scope of the second show cause notice to include issues of diversion, which were already the subject of the first show cause notice. This led to a situation where the same subject matter was being addressed in two separate proceedings, which the court deemed impermissible.

Judgment

The High Court ruled in favor of the petitioners, quashing the show cause notice dated 06.09.2007 to the extent it related to the petitioners. The court held that pursuing two parallel proceedings for the same subject matter was contrary to sound public policy and constituted an abuse of the process of law. It emphasized that the continuance of the earlier show cause notice could not be contingent upon the outcome of the proceedings arising from the subsequent show cause notice.

Legal Principle Established

The judgment established the principle that authorities cannot initiate or pursue parallel proceedings for the same subject matter. Once a matter has been adjudicated upon, it is not permissible to initiate another proceeding on the same issue, as this would lead to duplication and abuse of legal processes.

Conclusion

The High Court’s decision in this case serves as a reminder of the importance of adhering to the principles of natural justice and avoiding duplicative legal proceedings. It underscores the need for administrative authorities to act within the bounds of their jurisdiction and refrain from initiating multiple proceedings for the same cause of action. This judgment is a significant precedent in the realm of customs law and reinforces the principle of fairness and efficiency in legal processes.

Source: Gujarat High Court

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March 30, 2026
Gujarat High Court Quashes DRI Show Cause Notices in Customs Tariff Dispute
ALO Law Office- IDT Tax I Arbitration I Litigation

Date: 19.03.2026

Gujarat High Court Quashes DRI Show Cause Notices in Customs Tariff Dispute

Adv Ravi Shekhar Jha

This Article has been written by Advocate Ravi Shekhar Jha-BALLB & LLM (Constitutional Law) 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.

The High Court of Gujarat, in a landmark judgment delivered on February 3, 2026, has quashed a series of show cause notices issued by the Directorate of Revenue Intelligence (DRI) in a case involving alleged mis-declaration of export goods under the Customs Tariff Act, 1975. The judgment, delivered by Honourable Justices, marks a significant development in the interpretation of customs law and the powers of the DRI.

Background of the Case

The case involved M/S. S.J.S. International & Anr., a company engaged in the export of nuts, bolts, washers, hand tools, and allied products. The goods were classified under Chapter Headings 7318, 8205, and 3926 of the Customs Tariff Act, 1975, and exported to Gulf and Upper Gulf regions. On January 8, 2015, Respondent No. 2 detained certain export consignments belonging to the petitioner, citing discrepancies in the declared weight and alleged misclassification of goods under Tariff Heading 7318 instead of 7308.

A seizure memo was issued on January 20, 2015, and provisional release of the goods was granted after the petitioners complied with revised conditions set by the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT). However, the duty drawback for the consignments was withheld, prompting the petitioners to approach the High Court. The Court ruled in favor of the petitioners on August 13, 2015, leading to the release of the duty drawback amount.

Subsequently, on January 12, 2016, the DRI issued a show cause notice proposing confiscation of goods and recovery of differential duty drawback, alleging mis-declaration of weight, classification, and value of the export goods. The petitioners challenged the notice, citing the lack of authority of the DRI to issue such notices, relying on the Supreme Court’s decision in M/s. Canon India Private Limited v. Commissioner of Customs (Civil Appeal No. 1827 of 2018).

Key Issues in the Case 

The primary issues in the case revolved around:
1. Mis-declaration of Goods: Whether the exported goods were correctly classified under Chapter Headings 7318, 8205, and 3926, or if they should have been classified under Heading 7308.
2. Authority of DRI: Whether the DRI had the legal authority to issue the show cause notice, as per the Supreme Court’s ruling in M/s. Canon India Private Limited v. Commissioner of Customs.
Court Proceedings and Judgment 

During the hearing, counsel for the petitioners argued that the show cause notices were issued in 2016, and no stay had been granted on further proceedings. He cited previous judgments, including Siddhi Vinayak Syntex Pvt. Ltd. v. Union of India [2017 (352) ELT 455 (Guj.) ], to support the contention that the notices should be quashed.

Senior Standing Counsel for the Respondent, informed the Court that the Customs Department had accepted the legal position established in an identical matter, Union of India and Anr. v. M/s. JBS Exports and Anr. , decided by the Supreme Court on September 22, 2025 (Special Leave Petition (Civil) Diary No. (s). 44987/2025). He submitted that the present petitions could be allowed in light of the Apex Court’s decision.

Taking into account the submissions and the legal precedents, the High Court ruled in favor of the petitioners and quashed the show cause notices issued by the DRI. The Court also noted that the department had accepted the legal position in similar cases, further strengthening the petitioners’ case.

Implications of the Judgment

This judgment has significant implications for exporters and the interpretation of customs law in India. Key takeaways include:
1. Clarification on DRI’s Authority: The judgment reinforces the Supreme Court’s decision in M/s. Canon India Private Limited v. Commissioner of Customs, which questioned the DRI’s authority to issue show cause notices under the Customs Act.
2. Relief for Exporters: The decision provides relief to exporters who face allegations of mis-declaration and misclassification, ensuring that their rights are protected under the law.
3. Precedent for Future Cases: The acceptance of the legal position by the Customs Department in similar cases, as highlighted by the respondents, sets a precedent for future disputes involving the DRI’s authority.
Conclusion

The High Court’s decision to quash the show cause notices is a significant victory for M/S. S.J.S. International & Anr. and other exporters facing similar issues. It underscores the importance of adhering to legal precedents and ensures that government agencies operate within the bounds of their authority. This judgment is expected to have a far-reaching impact on customs-related disputes and the role of the DRI in adjudicating such matters.

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Source: Gujarat High Court

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March 19, 2026
High Court of Gujarat Upholds Supreme Court Precedent: Exemption of Biodegradable Packaging from Plastic Waste Rules
ALO Law Office- IDT Tax I Arbitration I Litigation

Date: 18.03.2026

High Court of Gujarat Upholds Supreme Court Precedent: Exemption of Biodegradable Packaging from Plastic Waste Rules

Adv Ravi Shekhar Jha

This Article has been written by Advocate Ravi Shekhar Jha-BALLB & LLM (Constitutional Law) 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.

In a significant judgment delivered on February 25, 2026, the High Court of Gujarat dismissed Tax Appeal No. 22 of 2020 filed by the Principal Commissioner of Customs against M/s R.M. Dhariwal (HUF). The case revolved around the interpretation of Rule 5(d) and 5(g) of the Plastic Waste (Management and Handling) Rules, 2011, in conjunction with Sections 113(d) and 118(b) of the Customs Act, 1962. The court upheld the decision of the Customs, Excise, & Service Tax Appellate Tribunal (CESTAT), which had ruled in favor of the respondent company.

Background of the Case

The appellant, the Principal Commissioner of Customs, sought to challenge the Tribunal’s judgment dated October 8, 2018, which allowed the export of goods by M/s R.M. Dhariwal (HUF). The goods in question were pan masala, gutkha, and tobacco products packaged in materials alleged to be prohibited under the Plastic Waste (Management and Handling) Rules, 2011. The appellant argued that the packaging material violated Rule 5(d) and 5(g) of the Rules, which prohibit certain types of plastic usage.

The appellant contended that the Tribunal erred in its interpretation of the Rules, 2011, and sought to quash the judgment. The appellant also argued that the provisions of Sections 113(d) and 118(b) of the Customs Act, 1962, were applicable, as the goods were allegedly prohibited for export due to their packaging material.

Respondent’s Argument 

The respondent, represented by Senior Advocate, argued that the substantial question of law proposed by the appellant was not applicable in this case. The respondent pointed out that the Supreme Court had already ruled in similar cases, such as M/s Baba Global Limited, M/s Harsh International & Anr, and M/s R.M. Dhariwal 100% EOU, exempting exporters of pan masala, gutkha, and tobacco products using biodegradable plastics from the application of the Rules, 2011.

The respondent further argued that the provisions of Section 113(d) and Section 118(b) of the Customs Act, 1962, were not applicable. Section 113(d) pertains to goods that are prohibited from export under the Customs Act or any other law, while Section 118(b) deals with the confiscation of prohibited goods and their packaging. Since the goods in question were not prohibited for export, these provisions did not apply.

Court’s Observations and Judgment 

The High Court carefully examined the arguments presented by both parties and reviewed the relevant legal provisions and precedents. The court noted the following key points:
1. Adherence to Supreme Court Precedent: The court emphasized that it could not take a different view from the Supreme Court, which had already exempted similar exporters from the application of the Rules, 2011. The Supreme Court had ruled that the use of biodegradable plastics for packaging pan masala, gutkha, and tobacco products was permissible.
2. Non-Applicability of Customs Act Provisions: The court held that Sections 113(d) and 118(b) of the Customs Act, 1962, were not applicable in this case. These provisions apply to goods that are prohibited under the Customs Act or any other law. Since the goods being exported were not prohibited, the provisions did not apply.
3. Chemical Analysis Reports: The court relied on chemical analysis reports from government institutions, which confirmed that the packaging material used by the respondent was made of biodegradable plastic. This further supported the Tribunal’s decision to allow the export of the goods.
4. No Substantial Question of Law: The court concluded that the appeal did not raise any substantial question of law, as the issue was primarily based on the appreciation of facts, particularly the chemical analysis of the packaging material.
Legal Principle Established

The judgment underscores the importance of adhering to judicial precedents, especially those set by the Supreme Court. The High Court reiterated that it could not deviate from the Supreme Court’s rulings, which had already addressed similar cases and provided exemptions to exporters using biodegradable plastics. Additionally, the court clarified the scope of Sections 113(d) and 118(b) of the Customs Act, emphasizing that these provisions apply only to goods that are explicitly prohibited under the law.

Conclusion

The High Court’s decision in this case highlights the significance of judicial consistency and the role of chemical evidence in determining compliance with environmental regulations. By dismissing the tax appeal, the court reinforced the principle that lower courts must follow the precedents set by higher courts, ensuring uniformity and predictability in the application of the law.

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Source: Gujarat High Court

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March 18, 2026
Gujarat High Court Strikes Down CBEC Circular Limiting Shipping Bill Amendments
ALO Law Office- IDT Tax I Arbitration I Litigation

Date: 07.01.2026

Gujarat High Court Strikes Down CBEC Circular Limiting Shipping Bill Amendments

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.comor on his Mobile +91-9999005379.

The Gujarat High Court recently delivered a significant judgment in the case of Messrs Mahalaxmi Rubtech Ltd. vs. Union of India (R/Special Civil Application No. 21636 of 2019), which has far-reaching implications for exporters and the interpretation of Section 149 of the Customs Act, 1962. This blog delves into the details of the case, the legal arguments presented, and the court’s decision.

Background of the Case

Messrs Mahalaxmi Rubtech Ltd., a company engaged in manufacturing and exporting rubber printing blankets, filed a writ application under Article 226 of the Constitution of India. The company sought relief against the rejection of its request to amend 41 shipping bills to claim duty drawback benefits under Section 149 of the Customs Act, 1962. The rejection was based on CBEC Circular No. 36/2010, which prescribes a three-month time limit for requesting amendments to shipping bills.

The company argued that the goods were exported between October 2017 and November 2018, but due to a misunderstanding regarding the eligibility of duty drawback under the Export Promotion Capital Goods (EPCG) scheme, the claim for drawback was not declared on the export documents. Upon realizing that duty drawback was permissible, the company requested amendments to the shipping bills in January 2019 and July 2019. However, the Principal Commissioner of Customs rejected the request, citing the three-month time limit imposed by the CBEC circular.

Key Legal Arguments
1. Ultra Vires CBEC Circular: The petitioner argued that the three-month time limit prescribed in CBEC Circular No. 36/2010 was ultra vires Section 149 of the Customs Act, 1962. Section 149 allows amendments to shipping bills based on documentary evidence that existed at the time of export but does not specify any time limit for such amendments. The petitioner contended that the CBEC lacked the authority to impose a time limit through a circular, as it was not prescribed by the Customs Act.
2. Violation of Constitutional Rights: The petitioner further argued that the circular violated Articles 14 and 19(1)(g) of the Constitution of India. Article 14 guarantees equality before the law, while Article 19(1)(g) protects the right to practice any profession or carry on any occupation, trade, or business.
3. Legitimate Export Benefits Denied: The petitioner emphasized that the denial of duty drawback benefits was unjust, as the goods were exported in compliance with customs procedures, and the necessary documentary evidence was available at the time of export.
4. Precedents from Other High Courts: The petitioner referred to judgments from other High Courts, including the Delhi High Court’s decision in M/s. Kedia Agencies Pvt. Ltd. vs. Commissioner of Customs, which held that amendments to shipping bills should be allowed if documentary evidence existed at the time of export.
Respondents’ Arguments 

The respondents, represented by learned Standing Counsel, opposed the writ application, arguing that the CBEC circular was valid and binding. They cited the Delhi High Court’s judgment in M/s. Terra Films Pvt. Ltd., which held that requests for conversion of shipping bills after a long period could not be entertained due to the impossibility of verifying the goods.

Court’s Analysis and Judgment

The Gujarat High Court carefully analyzed the provisions of Section 149 of the Customs Act, the CBEC circular, and relevant case laws. The court made the following observations:
1. No Time Limit in Section 149: The court agreed with the petitioner that Section 149 does not prescribe any time limit for amending shipping bills. The CBEC circular’s imposition of a three-month time limit was deemed ultra vires Section 149.
2. Amendments Based on Documentary Evidence: Section 149 allows amendments to shipping bills if documentary evidence existed at the time of export. In the present case, the necessary export documents were available, and the claim for duty drawback at the All Industry Rate (AIR) did not require physical verification of goods.
3. Distinction Between Brand Rate and All Industry Rate: The court distinguished the present case from M/s. Terra Films Pvt. Ltd., where the claim was for a brand rate of drawback requiring physical verification of goods. In contrast, the petitioner sought duty drawback at the AIR, which is calculated based on existing export documents.
4. Violation of Constitutional Rights: The court held that the circular violated Articles 14 and 19(1)(g) of the Constitution, as it imposed an arbitrary restriction on the petitioner’s right to claim legitimate export benefits.
5. Precedents Supporting the Petitioner: The court referred to judgments in M/s. Kedia Agencies Pvt. Ltd. and Messrs Gokul Overseas vs. Union of India, which supported the petitioner’s case and emphasized the need for a progressive interpretation of laws to benefit exporters.
Final Decision

The Gujarat High Court declared that the three-month time limit prescribed in CBEC Circular No. 36/2010 was ultra vires Section 149 of the Customs Act and Articles 14 and 19(1)(g) of the Constitution. The court quashed the Principal Commissioner’s order and directed the respondents to pay the petitioner the duty drawback amount of Rs. 11,18,458 along with statutory interest under Rule 14 of the Drawback Rules within four weeks.

Implications of the Judgment

This landmark judgment has significant implications for exporters and the interpretation of customs laws:
1. Clarity on Section 149: The judgment reinforces that Section 149 does not impose a time limit for amending shipping bills, allowing exporters to claim legitimate benefits even after the three-month period prescribed by CBEC circulars.
2. Protection of Exporters’ Rights: The court’s decision upholds the constitutional rights of exporters, ensuring that procedural restrictions do not unjustly deny them their rightful benefits.
3. Impact on CBEC Circulars: The judgment sets a precedent for challenging CBEC circulars that impose restrictions beyond the scope of the Customs Act.
4. Encouragement for Exporters: By adopting a progressive interpretation of the law, the court has sent a positive message to exporters, encouraging them to seek redressal for genuine grievances.
Conclusion

The Gujarat High Court’s judgment in Messrs Mahalaxmi Rubtech Ltd. is a significant step toward ensuring fairness and justice for exporters. It highlights the importance of adhering to statutory provisions and protecting constitutional rights. This case serves as a reminder that procedural restrictions should not override substantive rights, and exporters should be encouraged to claim legitimate benefits under the law.

Source: Gujarat High Court

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January 7, 2026
High Court of Gujarat Upholds Customs Duty Exemption for Inshell Walnuts Under DFIA Scheme
ALO Law Office- IDT Tax I Arbitration I Litigation

Date: 31.12.2025

High Court of Gujarat Upholds Customs Duty Exemption for Inshell Walnuts Under DFIA Scheme

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.

On December 24, 2025, the High Court of Gujarat delivered a significant judgment in the case of The Commissioner of Customs – Kandla vs. M/s Devam Impex (R/Tax Appeal No. 507 of 2025). The case revolved around the applicability of Customs Notification No. 25/2023-Cus dated April 1, 2023, which provides exemptions from Basic Customs Duty on imports under Transferable Duty-Free Import Authorizations (DFIAs). The court upheld the ruling of the Customs Authority for Advance Rulings (CAAR), allowing M/s Devam Impex to import “Inshell Walnuts” under the DFIA scheme.

Background of the Case

M/s Devam Impex, a proprietorship firm holding a valid Importer-Exporter Code (IEC), applied for an Advance Ruling under Section 28H of the Customs Act, 1962. The firm sought clarity on whether “Inshell Walnuts” could be imported under the DFIA scheme by availing the exemption provided in Notification No. 25/2023-Cus. The DFIA was issued in line with Paragraph Nos. 4.24 and 4.26 of the Foreign Trade Policy (FTP) and was based on Standard Input Output Norms (SION) E-1 for Assorted Confectionary Products and SION E-5 for Biscuits.

The CAAR ruled in favor of M/s Devam Impex, stating that “Inshell Walnuts” are permissible for import under the DFIA scheme as they fall under the description of “Other Confectionery Ingredients” and “Dietary Fibre” in the DFIA license. The ruling was challenged by the Commissioner of Customs – Kandla, leading to the present appeal before the High Court of Gujarat.

Key Issues Raised in the Appeal 

The appellant, represented by Senior Standing Counsel, argued that the CAAR’s ruling was erroneous for the following reasons:
1. Misclassification of Walnuts: The appellant contended that “Inshell Walnuts” could not be classified as “Dietary Fibre” under SION E-5, as dietary fibre typically refers to cellulose or pectin-based roughage used in biscuit formulation, not high-fat nuts composed of oils and proteins.
2. Absence of Specific Endorsement: The appellant argued that the exemption was granted despite the absence of specific endorsement of the Harmonized System (HS) Code for “Inshell Walnuts” in the DFIA license.
3. Technical Usage: The appellant claimed that the actual technical usage of “Inshell Walnuts” in the exported products was not established, which is a requirement under Paragraph No. 4.12 of the FTP and the conditions of the Notification.
4. Circulars and Public Notices: The appellant referred to DGFT’s Public Notice No. 20/2025-26, which suspended SION norms in the food sector, including SION E-1 and SION E-5, arguing that the legal basis for the CAAR ruling was no longer valid.
Respondent’s Defense

The respondent, represented by Senior Advocate, countered the appellant’s arguments with the following points:
1. Legal Precedent: The respondent relied on the Bombay High Court’s judgment in The Commissioner of Customs, Nhava Sheva-V vs. VKC Nuts Private Limited (2022), which affirmed that walnuts, including inshell walnuts, fall within the broader classification of “Dietary Fibre” for DFIA entries.
2. Circular Clarifications: The respondent referred to CBIC Circular No. 20/2025-Cus dated July 24, 2025, which clarified that correlation between technical characteristics, quality, or specifications of inputs used in export products and those imported under DFIA is not required, except for inputs specified under Paragraph No. 4.29 of the FTP. “Inshell Walnuts” are not listed under Paragraph No. 4.29, making the correlation unnecessary.
3. Technical Opinion: The respondent highlighted the technical opinion of the Joint Director, Jawahar Customs House Laboratory, which confirmed that walnuts could be used as a source of dietary fibre in the manufacture of biscuits and confectionery.
4. DFIA License Validity: The respondent argued that the DFIA license issued to them permits the import of goods described as “Other Confectionery Ingredients” and “Dietary Fibre,” and the absence of a specific HS Code does not invalidate the import.
High Court’s Analysis and Judgment

The High Court of Gujarat thoroughly analyzed the arguments presented by both parties and referred to various legal precedents, including the Bombay High Court’s judgment in VKC Nuts Private Limited and decisions by the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT). The court noted the following:
1. Legal Precedent: The Bombay High Court had already ruled that “Inshell Walnuts” are covered under the description of “Dietary Fibre” and can be imported duty-free under the DFIA scheme. The technical opinion supporting this classification was not refuted by the appellant.
2. Clarificatory Circular: The CBIC Circular No. 20/2025-Cus clarified that correlation of technical characteristics, quality, and specifications is not required for inputs not listed under Paragraph No. 4.29 of the FTP. This further supported the respondent’s case.
3. Restricted Scope of Appeal: The court emphasized that the scope of appeal under Section 28KA of the Customs Act, 1962, is limited to cases where the ruling of the authority is profoundly illegal, arbitrary, or unreasonable. The court found no such issues in the CAAR’s ruling.
4. Dismissal of Appeal: The court concluded that the proposed questions of law had already been answered by existing legal precedents and dismissed the appeal. The civil application was also disposed of.
Conclusion

The High Court’s judgment in favor of M/s Devam Impex reinforces the importance of legal precedents and clarificatory circulars in resolving disputes related to customs duty exemptions. The case highlights the complexities of interpreting exemption notifications and the significance of technical opinions in determining the classification of imported goods. By upholding the CAAR’s ruling, the court has provided clarity and certainty to importers and exporters operating under the DFIA scheme, ensuring compliance with the Foreign Trade Policy while facilitating trade.

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Source: Gujarat High Court

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December 31, 2025
Gujarat High Court Quashes DRI Seizure of Imported Distillate Oil
ALO Law Office- IDT Tax I Arbitration I Litigation

Date: 22.12.2025

Gujarat High Court Quashes DRI Seizure of Imported Distillate Oil

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.

In a significant ruling, the High Court of Gujarat at Ahmedabad has delivered a judgment in favor of Noya Infrastructure LLP and other petitioners, quashing the seizure memos issued by the Directorate of Revenue Intelligence (DRI) regarding the detention of imported bulk liquid cargo of Distillate Oil. The judgment, delivered on December 9, 2025, by Honourable Justice, marks a pivotal moment in the interpretation of Indian Standards for petroleum products and the application of the “most akin” test for classification under the Customs Tariff Act, 1975.

Background of the Case

The petitioners, including Noya Infrastructure LLP, Sweven Impex, and One Chemical Company, are engaged in the trading and import of industrial oils, including Distillate Oil. The case arose when the DRI seized their imported cargo of Distillate Oil at Pipavav Port, Amreli, Gujarat, citing a Test Report dated September 30, 2025, which claimed that the samples did not meet the requirements of Distillate Oil as per IS 16731:2019. The report also stated that the samples had characteristics of diesel fraction with a small amount of heavier hydrocarbons, leading to allegations of mis-declaration during import.

The petitioners challenged the seizure, arguing that the Test Report was inconclusive and that similar cargo detained at Kandla Port had been provisionally released based on expert opinions from the Central Revenues Control Laboratory (CRCL). They contended that the ambiguity in the test results and the lack of definitive conclusions should operate in their favor, as per the “most akin” test established by the Supreme Court in the case of Gastrade International vs. Commissioner of Customs, Kandla.

Key Issues in the Case

The court analyzed the following key issues:
1. Cloud Point Parameter: The Test Report indicated that the cloud point of the petitioners’ cargo did not meet the specified value of -16°C, as it was recorded at -6.2°C and -5.4°C. However, the court noted that the relevance of the cloud point depends on the climatic conditions and the intended use of the fuel, as clarified by the CRCL in a similar case at Kandla Port.
2. Diesel Fraction Characteristics: The Test Report stated that the samples had characteristics of diesel fraction with a small amount of heavier hydrocarbons. However, the court observed that the report did not definitively conclude that the cargo was diesel, and similar findings in the Kandla case had led to the release of the cargo.
3. Application of the “Most Akin” Test: The court emphasized the importance of the “most akin” test for classification, as established by the Supreme Court. It held that the ambiguity in the test results and the lack of definitive conclusions meant that the cargo should be classified as Distillate Oil, as it bore the closest resemblance to this category.
The Court’s Decision 

After a detailed analysis of the facts, test results, and expert opinions, the High Court ruled in favor of the petitioners. The court quashed the seizure memos issued by the DRI and directed the authorities to release the detained cargo of Distillate Oil stored at Pipavav Port. The court also instructed the petitioners to file an end-use certificate with the Customs authorities, as was done in the Kandla case.

Implications of the Judgment

This landmark judgment has significant implications for the import and classification of petroleum products in India. It reinforces the importance of applying the “most akin” test for classification under the Customs Tariff Act, ensuring that ambiguity in test results does not unfairly penalize importers. Additionally, the ruling highlights the need for consistency in the treatment of similar cases across different ports and authorities.

The judgment also underscores the importance of expert opinions and scientific analysis in determining the classification of goods. By relying on the CRCL’s clarification and the Supreme Court’s precedent, the High Court has set a strong example of fair and transparent adjudication in cases involving complex technical parameters.

Conclusion

The High Court of Gujarat’s decision to quash the seizure of Distillate Oil is a victory for the petitioners and a step forward in ensuring fairness in the import and trade of petroleum products. This judgment not only provides relief to the petitioners but also sets a precedent for future cases involving similar disputes. It serves as a reminder that regulatory authorities must base their actions on clear and definitive evidence, and that ambiguity should not lead to unjust penalties for businesses.

Source: Gujarat High Court

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December 22, 2025