Introduction In Vishal Oil and Lubricants Co. v. Commissioner of Customs (Import) [W.P.(C) 7004/2026 and CM APPL. 34395/2026], a Division Bench of the Hon’ble Delhi High Court examined a question importers frequently face: from what date can interest be computed on liability arising from confiscation and redemption of goods? The Hon’ble Court held that interest…
Customs Duty Relief for SEZ Units: A Complete Guide to Notification 11/2026 and DTA Sales Strategy
- 2026-04-07
Introduction On March 31, 2026, the Ministry of Finance released notification No. 11/2026-Customs dated 31st March 2026 (hereinafter referred to as the “Notification”) under Section 25 of the Customs Act, 1962 and it came into effect on April 1, 2026. The notification addresses a critical point of law that frequently invites ambiguity: the tax treatment…
The High Court of Bombay in the case of Canon India Pvt. Ltd. v. Union of India, Writ Petition No. 9937 of 2025, decided on 09.09.2025, examined the obligation of Customs authorities to issue reasoned orders on exemption claims even when importers file Bills of Entry “under protest”. The Court held that a reasoned order…
