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Madras High Court Quashes Customs Order and Emphasizes Right to Fair Hearing in Duty Drawback Disputes
Aadrikaa Legal Services (ALS)- Law I Litigation I Arbitration

Date: 13.08.2026

Madras High Court Quashes Customs Order and Emphasizes Right to Fair Hearing in Duty Drawback Disputes

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 .

A recent judgment by the Madras High Court has significant implications for exporters and customs authorities alike. The case of M/s. Meegan Exports versus the Assistant Commissioner of Customs highlights the importance of due process, the right to be heard, and adherence to principles of natural justice in customs proceedings.

Background of the Case

M/s. Meegan Exports, represented by its proprietor Mr. Aashish Modi, exported construction materials to the Maldives under nine shipping bills between April and August 2022. The company availed itself of the duty drawback scheme, which allows exporters to claim a refund of certain duties paid on inputs used in exported goods.

However, customs authorities initiated proceedings under Section 75(1) of the Customs Act, 1962, and relevant Drawback Rules, alleging that Meegan Exports failed to realize export sale proceeds within the period prescribed by the Foreign Exchange Management Act (FEMA), 1999. This led to the issuance of an Order-in-Original and a recovery letter demanding repayment of the availed drawback.

Key Issues Raised
1. Lack of Opportunity to be Heard
  - Meegan Exports contended that it never received the show cause notice and was not given a chance for a personal hearing before the adverse order was passed.
2. Realization of Export Proceeds
  - The petitioner produced receipts from the Ministry of Commerce, Directorate General of Foreign Trade, evidencing realization of export proceeds, countering the basis for the customs action.
3. Customs Authorities’ Stand
  - The respondents argued that notices were sent to the address on record and that the petitioner failed to respond despite multiple opportunities.
The High Court’s Findings

Justice Hemant Chandangoudar, after considering submissions from both sides, made several important observations:
- No Proof of Non-Receipt: The petitioner did not provide concrete evidence that the show cause notice was not received.
- Possession of Realization Receipts: Since Meegan Exports had receipts showing realization of export proceeds, enforcing the impugned order would cause undue monetary loss.
- No Prejudice to Customs: Granting another opportunity to the petitioner would not prejudice the customs authorities.
The Court’s Order

The High Court set aside both the Order-in-Original and the recovery letter. The matter was remanded to the customs authorities for fresh consideration, with clear directions:
1. Personal Hearing: The petitioner must be given an opportunity for a personal hearing.
2. Consideration of Evidence: All documents, including bank realization certificates, must be reviewed.
3. Timely Disposal: The process must be completed within two months from the date of receipt of the court’s order.
4. Proper Notice: Notices must be sent to the updated address provided by the petitioner.
Implications for Exporters and Authorities

This judgment reinforces several key principles:
- Natural Justice: Authorities must ensure that affected parties receive proper notice and a fair chance to present their case.
- Documentation: Exporters should maintain and promptly submit all relevant documents, such as bank realization certificates, to defend their claims.
- Procedural Fairness: Even if procedural lapses occur, courts may grant another opportunity to prevent undue hardship, provided no prejudice is caused to the authorities.
Conclusion

The Madras High Court’s decision in the Meegan Exports case serves as a reminder of the critical role of procedural fairness in administrative actions. Exporters facing similar issues should be vigilant about responding to notices and maintaining comprehensive records, while authorities must adhere strictly to principles of natural justice.

This case sets a precedent for balancing enforcement with fairness, ensuring that justice is not only done but seen to be done.

Aadrikaa Legal Services is a trusted legal and regulatory support partner providing end-to-end legal solutions to law firms, corporate organizations, and businesses across India. We specialize in paralegal services, litigation support, tax and regulatory matters, delivering reliable, efficient, and result-oriented legal assistance.

Our services include comprehensive paralegal support, drafting and documentation, legal research, case management, litigation handling, and representation support across various judicial and quasi-judicial forums. We also assist in direct and indirect tax matters, customs, GST, corporate regulatory compliance, and legal advisory.

Source: Madras High Court

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August 13, 2026
CESTAT Kolkata Overturns Customs Valuation and Penalties on Polyester Quilt Cover Imports
Aadrikaa Legal Services (ALS)- Law I Litigation I Arbitration

Date: 13.08.2026

CESTAT Kolkata Overturns Customs Valuation and Penalties on Polyester Quilt Cover Imports

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 .

The Customs, Excise and Service Tax Appellate Tribunal (CESTAT) Kolkata recently delivered a significant judgment in the case involving M/s. Annapurna Industries and the classification, valuation, and penalization of imported polyester quilt covers. This article provides a detailed analysis of the case, the legal issues involved, and the implications for importers and customs authorities.

Background of the Case

M/s. Annapurna Industries imported polyester quilt covers from China, declaring them under Customs Tariff Heading (CTH) 63022200 at a transaction value of USD 1.20–1.25 per piece (CIF). Customs authorities, after a first-check examination, observed that the goods were one-side folded and two sides stitched. They opined that these could be converted into bed sheets by removing the stitches, leading to:
1. Rejection of the declared value under Rule 12 of the Customs Valuation Rules, 2007.
2. Enhancement of the assessable value to USD 2.85 per piece.
3. Confiscation of goods under Section 111(m) of the Customs Act.
4. Imposition of redemption fine and penalty.
Faced with heavy demurrage and detention charges, Annapurna Industries paid the enhanced duty, fine, and penalty under protest to secure release of the goods, and subsequently appealed the decision.

Key Legal Issues Examined

The Tribunal addressed four main questions:
1. Can imported goods be re-characterized based on their potential for further processing?
2. Is it lawful to enhance valuation solely on the basis of contemporaneous imports?
3. Are confiscation and redemption fine sustainable without proven misclassification or undervaluation?
4. Is the penalty under Section 112(a) of the Customs Act justified in this context?
1. Classification of Goods: Actual Condition vs. Hypothetical Use

The Tribunal reaffirmed the principle that goods must be assessed in the condition in which they are imported, not on the basis of what they could become after further processing. The Department’s assumption that the quilt covers could be converted into bed sheets was deemed hypothetical and not a valid basis for reclassification. The Tribunal noted:
- The goods were presented as stitched quilt covers, fitting the statutory definition of “made-up articles.”
- The Textile Committee, an expert body, had previously classified similar goods under Heading 6302, supporting the appellant’s position.
- Previous CESTAT decisions (e.g., Indra Fab, C.F. Inc., and M/s. Annapurna Industries & Others) upheld similar classifications.
2. Valuation: Transaction Value vs. Comparables

The Tribunal found that Customs had rejected the declared transaction value without objective evidence, relying instead on unrelated imports of “bed sheets” without ensuring comparability in terms of manufacturer, quality, GSM, construction, brand, finish, commercial level, or quantity. Key points:
- Rule 12 of the Valuation Rules allows rejection of transaction value only with reasonable doubt supported by evidence.
- No evidence of additional remittance, relationship, fabricated invoices, or false pricing was found.
- Legal precedents (Eicher Tractors, Mirah Exports, Mahindra & Mahindra, etc.) require positive evidence for value rejection.
3. Confiscation and Redemption Fine

Since misclassification and undervaluation were not established, the foundation for confiscation under Section 111(m) and redemption fine under Section 125 was absent. The Tribunal also noted that Section 125 requires a market price determination before fixing redemption fine, which was not conducted in this case.

4. Penalty Under Section 112(a)

With the main allegations unproven, the Tribunal held that the ingredients for imposing a penalty under Section 112(a) did not exist, and thus the penalty was set aside.

Final Outcome and Implications

The CESTAT Kolkata set aside the impugned orders, allowing the appeals filed by Annapurna Industries with consequential relief. This judgment reinforces several important principles for importers and customs authorities:
1. Goods must be classified and valued as presented at import, not based on hypothetical future use.
2. Transaction value cannot be rejected without concrete evidence of undervaluation or misdeclaration.
3. Penalties and fines require a solid legal foundation and proper procedural compliance.
Conclusion

The Annapurna Industries case is a landmark in clarifying the approach to classification, valuation, and penalization of imported goods. It underscores the need for objective evidence and adherence to statutory procedures, providing valuable guidance for both importers and customs officials.

Aadrikaa Legal Services is a trusted legal and regulatory support partner providing end-to-end legal solutions to law firms, corporate organizations, and businesses across India. We specialize in paralegal services, litigation support, tax and regulatory matters, delivering reliable, efficient, and result-oriented legal assistance.

Our services include comprehensive paralegal support, drafting and documentation, legal research, case management, litigation handling, and representation support across various judicial and quasi-judicial forums. We also assist in direct and indirect tax matters, customs, GST, corporate regulatory compliance, and legal advisory.

Source: CESTAT Kolkata

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August 13, 2026
Gujarat High Court on Recovery of Duty Drawback from Exporters
Aadrikaa Legal Services (ALS)- Law I Litigation I Arbitration

Date: 12.08.2026

Gujarat High Court on Recovery of Duty Drawback from Exporters

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 analyzes a significant judgment by the Gujarat High Court regarding the recovery of duty drawback payments made to exporters under the Customs and Central Excise Duty Drawback Rules. The case, involving Pratibha Syntex Limited and others versus the Union of India, addresses the legality and timeliness of recovering excess drawback payments from exporters.

Background: Duty Drawback Scheme and Dispute

The petitioners, recognized export houses, exported fabrics made from 100% polyester filament yarn. Under the Drawback Rules, exporters of specified goods are entitled to a refund (drawback) of duties paid on inputs. The relevant schedule (Sub Serial No. 5404) initially allowed a 20% drawback (subject to a maximum of Rs. 62 per kg of filament yarn content) if certain conditions were met. Later, a reduced rate of 17% was introduced for cases where exporters could not provide specific excise certificates, but there was confusion about whether the Rs. 62 per kg cap applied to this reduced rate.

Sequence of Events
1. Initial Payments: Exporters received drawback at 17% of FOB value without the Rs. 62 per kg cap, based on the authorities’ interpretation at the time.
2. Clarifications Issued: In September 1996, the Commissioner (Drawback) clarified that the Rs. 62 per kg ceiling applied even to the 17% rate. This was later reinforced in 1999, stating the clarification was effective from the original notification date.
3. Recovery Notices: Over three years after the original payments, show cause notices were issued to recover the excess drawback paid above the Rs. 62 per kg limit.
4. Legal Proceedings: The exporters challenged these recovery actions, arguing that such delayed demands were time-barred and violated principles of fairness.
Key Legal Issues

1. Applicability of Limitation Period
- Rule 16 of the Drawback Rules: Allows recovery of erroneously paid drawback but does not specify a time limit.
- Petitioners’ Argument: Even if no explicit limitation is prescribed, a reasonable period must be implied, drawing on Supreme Court precedents.
- Government’s Argument: The absence of a statutory limitation means recovery can be initiated at any time.
2. Judicial Reasoning

The High Court examined:
- Supreme Court rulings (e.g., Government of India v. Citedal Fine Pharmaceuticals) that, in the absence of a statutory limitation, authorities must act within a “reasonable period.”
- The facts: Drawback was paid between December 1995 and August 1996; recovery notices were issued only in February 2000, despite clarifications being available much earlier.
The Court’s Decision
- The Court held that a delay of more than three years in issuing recovery notices was not reasonable.
- It ruled that, although Rule 16 does not specify a limitation period, the concept of a reasonable period must be read into the rule to prevent arbitrary and disruptive actions against exporters.
- The show cause notices and subsequent recovery orders were quashed as time-barred.
Implications of the Judgment
1. Protection for Exporters: The judgment safeguards exporters from indefinite exposure to recovery actions, ensuring administrative certainty.
2. Guidance for Authorities: Customs and excise authorities must act promptly and within a reasonable timeframe when seeking to recover excess payments.
3. Legal Precedent: The decision reinforces the principle that, in the absence of explicit statutory limitation, a reasonable period is implied by law.
Conclusion

This Gujarat High Court judgment is a landmark in balancing government powers and exporters’ rights under the duty drawback scheme. It underscores the necessity for timely administrative action and provides clarity on the interpretation of limitation in recovery proceedings under the Drawback Rules.

Connected Matter

Gujarat HC Upholds Finality of Goods Classification and Grants Relief on Duty Drawback Claims

Aadrikaa Legal Services is a trusted legal and regulatory support partner providing end-to-end legal solutions to law firms, corporate organizations, and businesses across India. We specialize in paralegal services, litigation support, tax and regulatory matters, delivering reliable, efficient, and result-oriented legal assistance.

Our services include comprehensive paralegal support, drafting and documentation, legal research, case management, litigation handling, and representation support across various judicial and quasi-judicial forums. We also assist in direct and indirect tax matters, customs, GST, corporate regulatory compliance, and legal advisory.

Source: Gujarat High Court

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August 12, 2026
CAAR Mumbai Rules Carbon Pultruded Plates under HSN 68151900 eligible for Concessional Duty as WOEG Blade Parts
Aadrikaa Law Offices (ALO)- IDT Tax I Arbitration I Litigation

Dated: 30.01.2026

CAAR Mumbai Rules “Carbon Pultruded Plates under HSN 68151900” eligible for Concessional Duty as WOEG Blade Parts

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.comor on his Mobile +91-9999005379.

Summary of the Case

Applicant: Suzlon Energy Limited

Subject Goods: Carbon Pultruded Plates

Issue: Determination of the applicable Basic Customs Duty (BCD) rate for the import of Carbon Pultruded Plates under Notification No. 50/2017-Customs (as amended by Notification No. 05/2025-Customs).

Suzlon Energy Limited sought an advance ruling on whether Carbon Pultruded Plates, used as spar caps in rotor blades of Wind Operated Electricity Generators (WOEG), qualify for concessional BCD under Sr. No. 405(4) or Sr. No. 405(5) of the exemption notification.

The applicant argued that the plates, made from carbon fibers, are integral to the manufacturing of rotor blades and should qualify for concessional BCD either as “raw materials” under Sr. No. 405(5) or as “parts” under Sr. No. 405(4).

The Customs Authority for Advance Rulings (CAAR) examined the classification of the goods under Customs Tariff Heading (CTH) 68151900 and the scope of the exemption notification.

Legal and Statutory Provisions Referred to
1. Customs Act, 1962
  - Section 28H(1): Application for advance ruling.
  - Section 28-I(2): Matters related to classification of goods and applicability of exemption notifications.
2. Customs Tariff Act, 1975
  - Chapter Heading 68151900: Classification of Carbon Pultruded Plates as “Other articles of carbon fibers.”
3. Notification No. 50/2017-Customs (as amended by Notification No. 05/2025-Customs)
  - Sr. No. 405(5): Concessional BCD for “Balsa Wood, Carbon Fibre for the wind operated electricity generator blades.”
  - Sr. No. 405(4): Concessional BCD for “Parts for the manufacture or the maintenance of blades for rotor of wind operated electricity generators.”
Case Citations Referred to
1. Collector of Central Excise v. Mahendra Engineering Works [1993 (67) ELT 134 (Tribunal)]
  - Established the principle that “a part of a part is a part of the whole,” meaning sub-components of a machine are categorized as components of the machine.
2. Collector of Central Excise v. MP Oil Ltd [1990 (46) ELT 68 (Tribunal)]
  - Reaffirmed the principle that sub-components are integral parts of the whole machine.
3. CCE v. Insulation Electrical [2008 (224) ELT 512 (SC)]
  - Defined “parts” as essential components of the whole without which the whole cannot function.
4. Star Paper Mills Ltd. v. CCE [1989 (43) ELT 178 (SC)]
  - Distinguished machine-specific components as “parts” rather than generic raw materials.
Order Passed by the Advance Ruling Authority
1. Classification: Carbon Pultruded Plates are classified under CTH 68151900 as “Other articles of carbon fibers” with a standard BCD rate of 10%.
2. Eligibility under Sr. No. 405(5): The plates are not eligible for concessional BCD under Sr. No. 405(5) as this entry covers only raw carbon fibers or balsa wood, not articles of carbon fibers.
3. Eligibility under Sr. No. 405(4): The plates qualify as “parts for the manufacture or maintenance of blades for rotor of wind operated electricity generators” and are eligible for concessional BCD at 5%.
Final Ruling: Carbon Pultruded Plates are eligible for concessional BCD under Sr. No. 405(4) of Notification No. 50/2017-Customs (as amended).

1. Statutory Framework Governing Classification in India

The primary legal framework for the classification of goods is derived from the First Schedule to the Customs Tariff Act, 1975, read with the General Rules for Interpretation (GRI).
- Classification is the process of identifying the correct tariff heading or sub-heading for goods, which determines duty liability and eligibility for exemptions.
- The GRI provides that classification shall be determined according to the terms of the headings and any relevant Section or Chapter Notes.
Key Indian Statutes Applicable:
1. Customs Tariff Act, 1975 – Provides tariff structure and GRI.
2. Customs Act, 1962 – Governs levy, valuation, and import compliance once classification is determined.
3. GST framework (where relevant) – Uses HSN for tax rate determination.
India follows the internationally harmonized system designed by the World Customs Organization, used by over 200 countries for uniform classification.

2. Binding Legal Principles for Classification

(A) Primacy of Headings and Notes

The Supreme Court-recognized rule is that classification must be based on:
- Terms of the heading
- Relevant Section Notes
- Chapter Notes
These notes are binding and can override headings when necessary.

(B) Sequential Application of GRI
- Titles of sections or chapters are only for reference.
- Legal determination flows from headings and notes first.
(C) Essential Character Rule

Incomplete or unassembled goods are classified as finished goods if they possess the “essential character.”

(D) Competing Headings → Rule 3

Where goods are prima facie classifiable under multiple headings, GRI Rule 3 determines the correct classification.

(E) “Most Akin” Test

The Supreme Court has clarified that classification should identify the category most akin to the imported goods, not merely rely on probability.

3. Judicial Recognition of the Framework

In Collector of Central Excise v. Wood Craft Products Ltd., 1995 (77) ELT 23 (SC), the Court emphasized that tariff interpretation rules govern classification and that Section/Chapter Notes carry statutory force.

Further, the Supreme Court reiterated that classification is crucial because it determines the legal and financial treatment of goods, including duty implications.

4. Special Context: HSN 68151900

Tariff Description:
- HSN 6815 covers “articles of stone or other mineral substances (including carbon fibres)… not elsewhere specified.”
- Sub-heading 68151900 specifically refers to other non-electrical articles of graphite or carbon.
Interpretative Impact:

Because Heading 6815 is a residuary-style entry (“not elsewhere specified or included”), courts and authorities typically apply the following logic:
1. Examine whether the product fits a more specific heading first (GRI Rule 1 & 3).
2. If not, classification may fall under the residual category.
3. Apply the most akin test where technical similarity is disputed.
5. Applied Legal Test for Goods under 68151900

When deciding whether goods belong under 68151900, authorities generally evaluate:
- Material composition (graphite/carbon vs. other minerals)
- Functional use (non-electrical vs. electrical components)
- Manufacturing characteristics
- Trade understanding / commercial identity
Only after excluding competing headings should the residuary entry be invoked — a well-settled interpretative approach under tariff law.

6. Consolidated Legal Position

The governing doctrine may be summarized as follows:

Classification under Indian customs law is determined primarily by the statutory language of headings read with Section and Chapter Notes, applied through the General Rules for Interpretation; where ambiguity persists, courts adopt the essential character and “most akin” tests before resorting to residuary entries such as HSN 68151900.

Source: CAAR Ruling, Mumbai Bench

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January 30, 2026
“SC Reinforces Attorney-Client Privilege: Summoning Lawyers for Client Information Held Illegal”
ALO Law Office- IDT Tax I Arbitration I Litigation

Date: 01.11.2025

“SC Reinforces Attorney-Client Privilege: Summoning Lawyers for Client Information Held Illegal”

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.

Supreme Court Upholds Advocate-Client Privilege

2025 INSC 1275 | In Re: Summoning Advocates by Investigating Agencies

Background of the Case

The Supreme Court of India, taking suo motu cognizance, addressed a fundamental question: Can investigating agencies summon an advocate to disclose information about a client or case he represents?

The case originated when an advocate was summoned under Section 179 of the Bharatiya Nagarik Suraksha Sanhita (BNSS), 2023 to provide details about a bail matter he handled. The Gujarat High Court dismissed his plea, leading to the present intervention by the Supreme Court.

Core Legal Issue

Whether the investigating agency can compel an advocate to divulge client communications or case details — and if such summons violates Section 132 of the Bhartiya Sakshya Adhiniyam (BSA), 2023, which codifies the doctrine of attorney-client privilege.

Key Legal Provisions Discussed
- Section 132 BSA (2023): Protects confidential communication between advocates and clients.
- Section 179 BNSS (2023): Empowers officers to summon witnesses.
- Section 528 BNSS (2023): Provides for judicial oversight of such summons.
- Articles 19(1)(g), 20(3), 21 & 22(1) – Constitutional protection of professional rights, liberty, and the right to legal counsel.
- Rule 11, Bar Council of India Rules (1975): Mandates advocates to maintain confidentiality and act with integrity.
Arguments & Perspectives

Bar Associations & Advocates
- Summoning advocates infringes the right to practice and attorney-client confidentiality.
- Disclosure without client consent violates Section 132 BSA and may lead to professional misconduct.
- Judicial oversight is essential before any summons is issued.
State & Union of India
- No advocate can be summoned merely for rendering a legal opinion or appearing for a client.
- If an advocate participates in an illegal act, the privilege does not apply.
- The statutory framework under BNSS & BSA already provides sufficient safeguards.
Court’s Observations: Role of an Advocate

The Court eloquently reaffirmed the noble role of lawyers as:
- Guardians of liberty and officers of justice, not mere agents of clients.
- Bound by trust, confidence, and confidentiality.
- Essential to ensuring the rule of law and protection of rights.
“The position of trust the advocate occupies vis-à-vis his client cannot be put to test by any attempt to breach professional confidence.”
— Justice K. Vinod Chandran

Exceptions to Privilege under Section 132 BSA
1. Client’s express consent.
2. Communication made in furtherance of an illegal purpose.
3. Observation of a crime or fraud during engagement.
4. Non-professional communications (outside the course of legal engagement).
5. In-house counsel exclusion — salaried corporate lawyers are not covered.
Comparative Jurisprudence

The Court cited global precedents to reinforce the principle:
- Greenough v. Gaskell (UK, 1833) — Privilege essential for justice.
- US v. Upjohn & Co. (1979) — Ensures full disclosure between client and lawyer.
- Minister of National Revenue v. Duncan Thompson (Canada, 2016) — Privilege as a principle of fundamental justice.
- Akzo Nobel v. European Commission (2010) — Exclusion of in-house counsel privilege.
Judgment Highlights
1. Investigating agencies cannot summon advocates merely for client or case details.
2. Any summons must explicitly mention the exception invoked under Section 132 BSA.
3. Prior written approval of a superior officer (not below the rank of Superintendent of Police) is mandatory.
4. Advocates have a right to challenge such summons under Section 528 BNSS.
5. Privilege extends to legal consultations, even outside pending cases.
6. Documents & digital devices may be produced before a court, but confidentiality must be protected.
Final Ruling

“The power to summon under Sections 175 & 179 BNSS is not the power to destroy the sanctity of attorney-client communications so long as the constitutional courts stand.”

The Court held the summons issued in the present case illegal, as it sought “true details of facts and circumstances of the case” from the advocate — a direct violation of Section 132 BSA and the constitutional right to effective legal representation.

Impact & Legal Significance
- Reinforces Rule of Law and independence of the Bar.
- Prevents coercive misuse of investigative powers.
- Clarifies that privilege is client-centric, yet advocates can assert it.
- Promotes judicial accountability through Section 528 BNSS oversight.
- Draws a balance between investigation and professional confidentiality.
Conclusion

The Supreme Court’s 2025 decision in In Re: Summoning Advocates marks a watershed moment for the legal profession — reaffirming that the advocate-client relationship is sacred, and confidentiality is the cornerstone of justice. While exceptions exist for illegality and fraud, the Court’s message is clear:

No lawyer should be made to betray the trust that forms the soul of legal representation.

Source: Supreme Court

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November 1, 2025