No Duty Without Proof of Fresh Import; Relief Granted to L&T on Leftover Bombay High Materials: CESTAT

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No Duty Without Proof of Fresh Import; Relief Granted to L&T on Leftover Bombay High Materials: CESTAT

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Published on

20/02/2026

By Mariya Paliwala

No Duty Without Proof of Fresh Import; Relief Granted to L&T on Leftover Bombay High Materials: CESTAT

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The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Ahmedabad Bench, has set aside customs duty demands and penalties imposed on Larsen & Toubro Limited (L&T) and its officials, holding that materials brought ashore from Bombay High were duty-paid leftovers and not freshly imported goods. The bench of Somesh Arora (Judicial Member) has observed that …

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Mariya Paliwala https://www.jurishour.in/

Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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L&T on Leftover

No Duty Without Proof of Fresh Import; Relief Granted to L&T on Leftover Bombay High Materials: CESTAT

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