ALS

π€πšππ«π’π€πšπš π‹πžπ πšπ₯ π’πžπ«π―π’πœπžπ¬ (𝐀𝐋𝐒)

Tag: #Gujarat High Court

  • Gujarat High Court Quashes Tax Rectification Rejection

    Gujarat High Court Quashes Tax Rectification Rejection

    Aadrikaa Legal Services (ALS) – IDT Tax I Arbitration I Litigation

    Date: 15.05.2026

    Gujarat High Court Quashes Tax Rectification Rejection

    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 .  

    On April 16, 2026, the Gujarat High Court delivered a significant judgment in the case of M/S. Hari Om Hardware and Electrical versus Union of India & Others. The Court quashed the rectification rejection order issued by the tax authorities and remanded the matter for fresh consideration, emphasizing the importance of natural justice in tax proceedings.

    Case Background

    M/S. Hari Om Hardware and Electrical, a proprietorship firm engaged in trading electronic and hardware products, faced scrutiny regarding its availing of Input Tax Credit (ITC) under the Central Goods and Services Tax (CGST) Act, 2017. Following a series of show-cause notices, the tax authorities passed an order on March 13, 2024. The petitioner challenged this order, citing procedural lapses such as the absence of a summary in Form GST DRC-07 and non-compliance with Rule 142 of the CGST Rules.

    The petitioner filed an appeal under Section 107 of the CGST Act, which was rejected on March 12, 2025. Subsequently, a rectification application was submitted on March 25, 2025, seeking correction of the appellate order. This application was also rejected by the Additional Commissioner, Surat (Appeals) on December 23, 2025.

    Legal Arguments

    The petitioner’s counsel relied on a notification dated October 8, 2024, issued by the Ministry of Finance, Central Board of Indirect Taxes and Customs (CBIT). Clause 7 of this notification mandates adherence to the principles of natural justice, especially when a rectification order adversely affects a party. The main contention was that the petitioner was not granted an opportunity of hearing before the rejection of the rectification application.

    Court’s Findings

    The Court verified the original file and sought clarification from the respondent’s counsel, who admitted that no hearing was provided to the petitioner prior to the impugned order. Recognizing this violation of natural justice, the Court held that the rectification rejection order was unsustainable.

    Judgment and Directions

    1. Quashing of Order: The High Court quashed the rectification rejection order dated December 23, 2025.
    2. Remand for Fresh Consideration: The matter was remanded to the appellate authority to reconsider the rectification application, ensuring compliance with Clause 7 of the CBIT notification and Section 16(5) of the CGST Act.
    3. Timeline: The appellate authority was directed to pass a fresh order within 12 weeks.
    4. Relief Granted: The writ petition was allowed, granting relief to M/S. Hari Om Hardware and Electrical.

    Implications

    This judgment underscores the necessity for tax authorities to follow due process and uphold the principles of natural justice. It serves as a reminder that procedural lapses, such as denial of a hearing, can render orders invalid. Taxpayers facing similar issues may find this precedent useful in challenging adverse orders.

    Conclusion

    The Gujarat High Court’s decision in favor of M/S. Hari Om Hardware and Electrical highlights the judiciary’s commitment to fairness in tax administration. By remanding the matter for fresh consideration, the Court ensures that the petitioner’s rights are protected and that tax authorities adhere to statutory and procedural requirements.

    Source: Gujarat High Court

    Disclaimer

    Handy Download:

    “Handy Order for Download”Download

    Write to us at office@aadrikaalaw.com

    Tel: +91-11-4999 2707 I +91-9999005379

    www.aadrikaalaw.com

  • Gujarat High Court- No Education Cess on Duty-Free Imports Under DEPB and Exemption Schemes

    Gujarat High Court- No Education Cess on Duty-Free Imports Under DEPB and Exemption Schemes

    Aadrikaa Legal Services (ALS) – IDT Tax I Arbitration I Litigation

    Date: 04.05.2026

    Gujarat High Court- No Education Cess on Duty-Free Imports Under DEPB and Exemption Schemes

    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 .  

    This article provides a detailed analysis of a significant legal judgment from the Gujarat High Court regarding the applicability of education cess on imports made under exemption notifications and the Duty Entitlement Passbook (DEPB) scheme. The judgment addresses whether importers who are exempt from paying customs duty and additional duty under specific government notifications are still liable to pay education cess on such imports.

    Background of the Case

    The respondent, M/S Pasupati Acrylon Ltd., engaged in export business, imported goods in early 2006 and claimed exemption from customs duty under Notification No.32/2005-Cus. The Assessing Officer accepted the exemption for customs and additional duty but demanded education cess on the customs duty and CVD (countervailing duty). The company appealed, and the Commissioner (Appeals) set aside the demand for education cess. The revenue challenged this decision, leading to a series of appeals culminating in the Gujarat High Court judgment.

    Key Legal Questions

    The appeals raised three main questions:

    1. Is education cess leviable on goods exempted from customs duty and additional duty under Notification No.32/2005-Cus?
    2. Did the Tribunal err in relying on the Reliance Industries Ltd. case to reject the revenue’s appeal?
    3. Is education cess applicable to imports made under the DEPB scheme as per the Finance Act, 2004 and CBEC circular No.5/05?

    The DEPB Scheme and Exemption Notifications

    The DEPB scheme is designed to neutralize the customs duty component on imported goods used for export production. Exporters receive duty credits in DEPB scrips, which can be used to offset customs duty liability on future imports. Notification No.32/2005-Cus and similar notifications grant total or partial exemption from customs duty for imports under the DEPB scheme, subject to certain conditions.

    Court’s Analysis and Reasoning

    1. Nature of Exemption

    The court emphasized that the purpose of the DEPB scheme and exemption notifications is to neutralize customs duty on the import component of export products. The adjustment of credits in DEPB scrips is procedural and does not constitute actual payment of customs duty.

    2. Education Cess Applicability

    The Ministry of Finance clarified in a circular dated 8-7-2004 that education cess is levied at 2% of the aggregate duties of excise/customs “levied and collected.” If goods are fully exempted from duty or cleared without payment, no education cess is applicable because no duty is collected.

    3. Comparison with Other Schemes

    The court noted that imports under Advance Licence Schemes, which are also exempt from customs duty, do not attract education cess. Drawing a distinction for DEPB scheme imports based on procedural credit adjustment was deemed invalid.

    4. Legal Precedents

    The court relied on previous judgments, including the Reliance Industries Ltd. case, which held that the CBEC circular demanding education cess on DEPB scheme imports was not legally sustainable. The court also disagreed with the Madras High Court’s view in Tanfac Industries Ltd., clarifying that the question of education cess was not involved in that case.

    Final Judgment and Implications

    The Gujarat High Court held that:

    • Imports made under the DEPB scheme, which are fully exempt from customs duty, are not liable for education cess.
    • The CBEC circular demanding education cess on such imports was quashed as invalid.
    • The procedural adjustment of credits in DEPB scrips does not change the nature of the exemption.

    All tax appeals by the revenue were dismissed, affirming the Tribunal’s decision.

    Practical Example

    Scenario: An exporter imports raw materials under the DEPB scheme and claims exemption from customs duty. The customs officer demands education cess on the exempted duty.

    Outcome: Based on this judgment, the exporter is not liable to pay education cess since no customs duty is actually levied or collected.

    Conclusion

    This judgment clarifies that education cess is not applicable on imports made under exemption notifications and the DEPB scheme, provided the imports are fully exempt from customs duty. The procedural adjustment of credits does not constitute duty payment, and no education cess can be levied. This provides significant relief and clarity for exporters utilizing these schemes.

    Source: Gujarat High Court

    Disclaimer

    Handy Download:

    “Handy Order for Download”Download

    Write to us at office@aadrikaalaw.com

    Tel: +91-11-4999 2707 I +91-9999005379

    www.aadrikaalaw.com

  • Gujarat High Court Mandates Grant of RoDTEP Scheme Benefits to Sugar Exporters Despite Policy Restrictions

    Gujarat High Court Mandates Grant of RoDTEP Scheme Benefits to Sugar Exporters Despite Policy Restrictions

    Aadrikaa Legal Services (ALS) – IDT Tax I Arbitration I Litigation

    Date: 25.04.2026

    Gujarat High Court Mandates Grant of RoDTEP Scheme Benefits to Sugar Exporters Despite Policy Restrictions

    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 idΒ intelconsul@gmail.com . Β 

    ​​ ​​   β€‹β€‹ ​ ​​​  β€‹ ​

    In a landmark judgment, the Gujarat High Court addressed the contentious issue of whether sugar exporters are entitled to benefits under the RoDTEP (Remission of Duties and Taxes on Exported Products) scheme, despite changes in export policy that categorized sugar as a “restricted” item. This article provides a detailed overview of the case, the arguments presented, and the implications of the court’s decision for exporters and policymakers.

    Background: RoDTEP Scheme and Export Policy Changes

    The RoDTEP scheme was introduced to incentivize exporters by reimbursing duties and taxes that are not refunded through other mechanisms. Sugar exporters, including M/S Satyendra Packaging Limited, had been claiming rebates under this scheme for exports made between January 1, 2021, and December 13, 2022.

    However, the government revised the export policy for sugar via Notification No.10/2015-2020 dated May 24, 2022, moving sugar (ITC HS Codes 17011490 and 17019990) from the “free” category to “restricted”. Export was permitted only with specific permission from the Directorate of Sugar, Department of Food and Public Distribution.

    The Petitioners’ Case

    The petitioners argued that:

    • They exported sugar with the required permissions from the Directorate of Sugar.
    • The denial of RoDTEP benefits was arbitrary, as they complied with all policy conditions and government notifications.
    • The issue was already settled in a previous Gujarat High Court decision (M/s.Β Shree Renuka Sugars Ltd vs. Union of India), which allowed RoDTEP benefits for similar exports.

    Government’s Stand

    The government contended that:

    • As per paragraph 4.55(iv) of the RoDTEP scheme, products listed as “restricted” in Schedule 2 of the Export Policy are ineligible for RoDTEP benefits.
    • The change in policy was a matter of public interest and within the government’s prerogative, citing the Supreme Court’s decision in Kasinka Trading vs. Union of India.

    Court’s Analysis and Decision

    The High Court found that:

    • The facts of the case were identical to the earlier Shree Renuka Sugars Ltd decision, which permitted RoDTEP benefits for sugar exporters who complied with government conditions.
    • The government had issued multiple notifications and circulars allowing export of sugar with specific permissions and quota allocations.
    • The basic objective of the RoDTEP scheme is to incentivize exporters, and denying benefits to those who fulfilled all conditions was unjustified.

    Key Directions Issued by the Court

    • Petitioners are entitled to claim RoDTEP benefits for sugar exports, even if the claim was not mentioned in the shipping bills.
    • Applications for RoDTEP benefits will not be time-barred due to delayed claims.
    • Authorities must process claims irrespective of their mention in shipping bills and provide a hearing if adjudicatory proceedings are required.
    • The respondents (government authorities) are directed to grant RoDTEP benefits to petitioners who exported sugar with specific permissions as per relevant notifications.

    Implications for Exporters and Policy

    This judgment clarifies that exporters who comply with all government conditions and obtain necessary permissions should not be arbitrarily denied incentives under schemes like RoDTEP. It reinforces the principle that policy changes must be implemented fairly and transparently, ensuring that genuine exporters are not penalized.

    Conclusion

    The Gujarat High Court’s decision is a significant victory for sugar exporters and sets a precedent for similar cases involving export incentives. It underscores the importance of judicial oversight in ensuring that government policies are applied justly and that exporters receive the benefits they are entitled to under schemes like RoDTEP.

    Source: Gujarat High Court

    Disclaimer

    Handy Download:

    “Handy Order for Download”Download

    Write to us at office@aadrikaalaw.com

    Tel: +91-11-4999 2707 I +91-9999005379

    www.aadrikaalaw.com

  • Gujarat High Court Ruled on Retrospective Application of Import Notifications

    Gujarat High Court Ruled on Retrospective Application of Import Notifications

    Aadrikaa Legal Services (ALS) – IDT Tax I Arbitration I Litigation

    Date: 24.04.2026

    Gujarat High Court Ruled on Retrospective Application of Import Notifications

    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 .  

    ​​ ​​   β€‹β€‹ ​ ​​​  β€‹ ​

    On April 20, 2026, the Gujarat High Court delivered a significant judgment in the case of Enero Jewels Pvt. Ltd. & Anr. vs. Union of India & Ors. This case addressed a crucial question for importers: Can a government notification restricting imports apply to goods that have already arrived in India before the notification is officially published? The court’s decision provides clarity on the enforceability and timing of such notifications, with far-reaching implications for international trade and customs procedures.

    Background of the Case

    Enero Jewels Pvt. Ltd., a company engaged in the import and export of precious metals and jewelry, imported 1,458 pieces of “Platinum Jewellery Studded with Fresh Water Pearl” from Thailand. The goods were shipped under the ASEAN-India Free Trade Area (AIFTA) agreement, with all necessary certificates and documentation completed. The shipment departed Bangkok on April 1, 2026, and arrived at Ahmedabad Airport at 00:15 hours on April 2, 2026.

    On April 1, 2026, the Director General of Foreign Trade (DGFT) issued Notification No. 02/2026-27, restricting imports of certain jewelry items and denying transitional benefits under the Foreign Trade Policy (FTP) 2023. However, the notification was digitally signed and officially published in the Gazette only at 22:46:52 hours on April 2, 2026β€”over 22 hours after the goods had arrived in India.

    Legal Arguments

    Petitioners’ Submissions

    • The petitioners argued that the notification could not apply to their goods, as the shipment had arrived before the notification was published.
    • They relied on Supreme Court judgments, including Viraj Impex Pvt. Ltd. vs. Union of India and G.S. Chatha Rice Mills, which established that a notification becomes enforceable only upon its publication in the official Gazette.
    • The Foreign Trade Policy 2023 provides transitional arrangements for goods already in transit, which the notification sought to deny.

    Respondents’ Submissions

    • The government contended that the notification was intended to take effect immediately, regardless of prior contracts, payments, or shipment status.
    • They argued that the authorities were justified in withholding clearance unless the petitioners complied with the new import restrictions.

    Court’s Analysis and Findings

    The High Court examined the sequence of events and the legal precedents:

    • The notification was published in the Gazette after the goods had arrived at Ahmedabad Airport.
    • Supreme Court rulings require strict compliance with publication requirements for delegated legislation to be enforceable.
    • The court emphasized that a notification cannot operate retrospectively unless specifically authorized by statute.
    • The intention of the notification was to come into force immediately, but in law, it only became effective upon publication in the Gazette.

    Final Judgment and Impact

    The Gujarat High Court ruled in favor of the petitioners:

    • The respondents were directed to immediately assess, clear, and grant out-of-charge to the petitioners’ consignment without insisting upon any import authorization/license under the impugned notification, subject to fulfillment of other official procedures.
    • The court reaffirmed the principle that government notifications affecting imports must be published in the official Gazette to be enforceable, and cannot be applied retrospectively to goods already in transit.

    Key Takeaways for Importers and Legal Professionals

    • Timing Matters: Import restrictions via government notifications are enforceable only from the time of official publication, not from the date of issuance or digital signing.
    • No Retrospective Application: Unless specifically authorized, such notifications cannot affect goods that have already arrived or are in transit before publication.
    • Legal Certainty: The judgment strengthens the legal certainty and predictability for importers, ensuring that their rights are protected against sudden regulatory changes.

    Example Scenario

    If an importer’s goods arrive in India before a restrictive notification is published in the Gazette, customs authorities cannot demand compliance with the new restrictions for those goods. This protects importers from unexpected regulatory burdens and supports fair trade practices.

    Conclusion

    The Gujarat High Court’s decision inΒ Enero Jewels Pvt. Ltd. & Anr. vs. Union of India & Ors.Β sets a clear precedent for the enforceability of import notifications. It underscores the importance of official publication and protects the rights of importers against retrospective application of new regulations.Β Legal professionals and importers should closely monitor the timing of such notifications to safeguard their interests.

    Listen to this on our #YouTube Channel

    Source: Gujarat High Court

    Disclaimer

    Handy Download:

    “Handy Order for Download”Download

    Write to us at office@aadrikaalaw.com

    Tel: +91-11-4999 2707 I +91-9999005379

    www.aadrikaalaw.com

  • Gujarat High Court Clarifies Retrospective Operation of Beneficial Customs Notifications in EPCG Import Dispute

    Gujarat High Court Clarifies Retrospective Operation of Beneficial Customs Notifications in EPCG Import Dispute

    Aadrikaa Legal Services (ALS) – IDT Tax I Arbitration I Litigation

    Date: 21.04.2026

    Gujarat High Court Clarifies Retrospective Operation of Beneficial Customs Notifications in EPCG Import Dispute

    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 idΒ intelconsul@gmail.com . Β 

    ​​ ​​   β€‹β€‹ ​ ​​​  β€‹ ​

    In a significant legal development, the Gujarat High Court delivered a landmark judgment in the case of Atlas Dye Chem Industries vs. Union of India (R/Tax Appeal No. 1106 of 2011), addressing crucial issues related to customs duty, import licensing, and the retrospective application of exemption notifications. This article provides a detailed analysis of the case, the legal questions involved, the court’s reasoning, and its implications for importers and the administration of customs law in India.

    Background of the Case

    Atlas Dye Chem Industries, an Export Promotion of Capital Goods (EPCG) license holder, imported High Performance Liquid Chromatograph (HPLC) machines and accessories under License No. 2053335 dated 21.06.1995. The goods were cleared with partial duty exemption under Notification No. 110/95-Cus dated 05.06.1995, and the company fulfilled its export obligations. The imported equipment was installed at the company’s testing laboratory, which was certified by the Assistant Commissioner of Central Excise.

    However, the customs authorities issued a show cause notice demanding recovery of duty and interest (totaling Rs. 4,93,883) on the grounds that the equipment was not installed at the factory premises as required by Condition No. 6 of Notification No. 110/95-Cus. The authorities argued that installation at a laboratory did not meet the notification’s requirements.

    Key Legal Issues

    The case revolved around three substantial questions of law:

    1. Whether the Tribunal was justified in confirming the duty demand despite the regularization of the installation by the Director General of Foreign Trade (DGFT).
    2. Whether the Tribunal correctly interpreted the scope of the term “factory” in light of subsequent amendments to the notification.
    3. Whether the DGFT had the authority to regularize the installation and whether installation at a laboratory constituted a breach of the import license conditions.

    The Competing Notifications

    • Notification No. 110/95-Cus (05.06.1995):Β Required imported capital goods to be installed in the importer’s factory.
    • Notification No. 42/98-Cus (30.06.1998):Β Amended Condition No. 6 to allow installation in the importer’s “factory or premises,” thus broadening the scope.

    The central dispute was whether the benefit of the amended notification (which included the word “premises”) could be applied retrospectively to imports made before the amendment.

    Proceedings and Arguments

    • The customs authorities and appellate forums (CIT (Appeals) and CESTAT) held that the amendment was prospective and did not apply to the 1995 import, upholding the duty demand.
    • The appellant argued that the amendment was a substitution intended to rectify an omission and should apply retrospectively, relying on Supreme Court precedents (notablyΒ Government of India v. Indian Tobacco Association).

    High Court’s Analysis and Judgment

    The Gujarat High Court undertook a detailed analysis, focusing on the legislative intent behind the amendment and the legal effect of a “substitution” in statutory language. Key points from the judgment include:

    • Substitution vs. Amendment:Β The court cited Supreme Court rulings clarifying that a substitution in a notification or statute is generally intended to replace the old provision entirely, often with retrospective effect, unless expressly stated otherwise.
    • Beneficial Construction:Β Exemption notifications should be interpreted in a manner that benefits the eligible importer, especially when the amendment is meant to correct an obvious omission.
    • Retrospective Application:Β The court found that the 1998 amendment was intended to supply an omission in the 1995 notification and should therefore apply retrospectively.Β The authorities’ failure to consider the amended notification when issuing the show cause notice was a significant error.

    Outcome

    The High Court set aside the orders of the CIT (Appeals) and CESTAT, quashed the duty demand, and directed the authorities to extend the benefit of the amended notification to Atlas Dye Chem Industries. The court further ordered that all consequential benefits be paid to the appellant within 12 weeks.

    Implications and Significance

    This judgment clarifies that when the government amends an exemption notification by substitution to correct an omission, the benefit should be available retrospectively unless the notification explicitly states otherwise. The decision strengthens the position of importers who have acted in good faith and ensures that technicalities do not defeat substantive rights.

    Example Implementation for Importers

    • Importers who installed capital goods in premises other than the factory (such as laboratories) before the 1998 amendment can rely on this judgment to claim exemption benefits, provided the amendment was by way of substitution and there is no express bar on retrospective application.
    • When faced with similar disputes, importers should cite this judgment and the Supreme Court precedents on substitution and beneficial construction of exemption notifications.

    Conclusion

    The Gujarat High Court’s decision inΒ Atlas Dye Chem Industries vs. Union of IndiaΒ is a landmark ruling that upholds the principles of fairness and beneficial interpretation in customs law. It provides clarity on the retrospective application of exemption notifications and offers important guidance for both importers and customs authorities in interpreting and applying such notifications.

    Source: Gujarat High Court

    Disclaimer

    Handy Download:

    “Handy Order for Download”Download

    Write to us at office@aadrikaalaw.com

    Tel: +91-11-4999 2707 I +91-9999005379

    www.aadrikaalaw.com

  • Gujarat High Court Clarifies Recovery Period for Erroneously Paid Customs Drawback

    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 idΒ intelconsul@gmail.com . Β 

    ​​ ​​   ​​ ​ ​​​  ​ ​

    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.Β However, disputes sometimes arise regarding the recovery of erroneously paid drawback amounts. A recent judgment by the Gujarat High Court in the case ofΒ Padmini Exports vs. Union of IndiaΒ (Special Civil Application No.Β 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.Β 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.Β 62 per kg of filament yarn content.Β 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.Β 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.Β 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:Β 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:Β In this case, drawback was paid by August 1996, but show cause notices were issued only in February 2000β€”over three years later.Β The Court held that such a delay was not reasonable.
    • Finality and Legitimate Expectation:Β Exporters are entitled to believe that their claims, once scrutinized and paid, have attained finality.Β Delayed recovery disturbs their rights and financial planning.
    • Invalidation of Show Cause Notices and Orders:Β 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 asΒ Government of India v. Citedal Fine PharmaceuticalsΒ andΒ 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:Β This judgment provides clarity and protection for exporters, ensuring that recovery actions for excess drawback cannot be initiated after unreasonable delays.
    • Customs Authorities:Β The authorities must act promptly when recovering erroneously paid drawback, and cannot rely on open-ended powers.
    • Legal Certainty:Β 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 inΒ Padmini Exports vs. Union of IndiaΒ 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

    Disclaimer

    Handy Download:

    “Handy Order for Download”Download

    Write to us at office@aadrikaalaw.com

    Tel: +91-11-4999 2707 I +91-9999005379

    www.aadrikaalaw.com

  • Gujarat High Court Quashes 17-Year Delayed Show Cause Notice

    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
    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 idΒ 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.Β The case revolved around allegations of unpaid excise duty amounting to Rs.Β 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.Β 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.Β However, the case remained dormant for nearly 17 years, during which the petitioners’ business operations ceased, and their premises were sold to developers.Β 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.Β 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.Β 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.Β 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.Β 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.Β 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.Β 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.Β 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

    Disclaimer

    Handy Download:

    “Handy Order for Download”Download

    Write to us at office@aadrikaalaw.com

    Tel: +91-11-4999 2707 I +91-9999005379

    www.aadrikaalaw.com

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

    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
    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 idΒ 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.

    Listen to this on our #YouTube Channel

    Source: Gujarat High Court

    Disclaimer

    Handy Download:

    “Handy Order for Download”Download

    Write to us at office@aadrikaalaw.com

    Tel: +91-11-4999 2707 I +91-9999005379

    www.aadrikaalaw.com

  • High Court of Gujarat Quashes Penalty on Customs Broker

    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
    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 idΒ 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 β‚Ή7 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.​

    Listen to this on our #YouTube Channel

    Source: Gujarat High Court

    Disclaimer

    Handy Download:

    “Handy Order for Download”Download

    Write to us at office@aadrikaalaw.com

    Tel: +91-11-4999 2707 I +91-9999005379

    www.aadrikaalaw.com

  • Gujarat High Court Ruled Against Parallel Proceedings in Customs Duty Dispute

    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
    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 idΒ 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 matterβ€”the import of goods under Bill of Entry No. ​ 2376 dated 25.09.2003β€”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

    Disclaimer

    Handy Download:

    “Handy Order for Download”Download

    Write to us at office@aadrikaalaw.com

    Tel: +91-11-4999 2707 I +91-9999005379

    www.aadrikaalaw.com