1. Background of the Case M/s Simran Exports, a Delhi-based exporter, had exported garments in 2009 declaring an FOB value of ₹1.06 crore and claimed duty drawback. Later, the Directorate of Revenue Intelligence (DRI) alleged...Read More

On 28 August 2025, the Supreme Court of India delivered a significant ruling in Union of India v. Adani Power Ltd. (Civil Appeal No. 4489 of 2023 and connected matters), clarifying the levy of export...Read More

The Central Board of Indirect Taxes and Customs on 12th September, 2025 has notified the Customs (Finalisation of Provisional Assessment) Regulations, 2025, replacing the 2018 framework. These new regulations mark a significant reform in the...Read More

INTRODUCTION In a landmark move to modernize India’s customs regime, the Union Budget 2025 has proposed the introduction of Section 18A into the Customs Act, 1962 (‘the Act’). This amendment introduces a structured mechanism enabling...Read More

The solar industry received a significant legal reprieve after the Delhi High Court quashed the Instruction No.13/2022-Customs, issued on July 09, 2022. This judicial intervention has substantial implications for the import and warehousing of solar...Read More