Customs Act, 1962 with Section 27 Archives

Patanjali Foods Ltd. vs. Union of India: Supreme Court settles refund claims related to customs duty (2025)

Introduction Date of the Judgment: May 19, 2025 Judges: Abhay S. Oka and Ujjal Bhuyan When can a company claim a refund on customs duties paid under protest? The Supreme Court of India recently addressed this question in the case of M/S Patanjali Foods Limited vs. Union of India & Ors., focusing on whether the […]

Supreme Court Clarifies Interest on Delayed Duty Drawback for Deemed Exports: Union of India vs. B.T. Patil (2024)

February 5, 2024 / Central Excise Act, 1944, Central Excise Act, 1944 with Section 11A, Central Excise Act, 1944 with Section 11B, Central Excise Act, 1944 with Section 11BB, Customs Act, 1962, Customs Act, 1962 with Section 27, Customs Act, 1962 with Section 27A, Customs Act, 1962 with Section 75A, Foreign Trade (Development and Regulation) Act, 1992, Foreign Trade (Development and Regulation) Act, 1992 with Rule 2(e)

Supreme Court Clarifies Interest on Delayed Duty Drawback for Deemed Exports: Union of India vs. B.T. Patil (2024) LEGAL ISSUE: Whether interest is applicable on delayed duty drawback refunds for deemed exports under the Exim Policy. CASE TYPE: Civil, Foreign Trade Case Name: Union of India and Ors. vs. M/S. B. T. Patil and Sons

Supreme Court Clarifies Interest on Delayed Duty Drawback for Deemed Exports: Union of India vs. B.T. Patil (2024) Read Post »