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…
