Continued Restraint On Foreign Travel Amid Customs Drawback Probe Is Illegal: Bombay HC Quashes Look Out Circulars

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Continued Restraint On Foreign Travel Amid Customs Drawback Probe Is Illegal: Bombay HC Quashes Look Out Circulars

Indirect Taxes

Published on

15/12/2025

By Mariya Paliwala

Continued Restraint On Foreign Travel Amid Customs Drawback Probe Is Illegal: Bombay HC Quashes Look Out Circulars

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The Bombay High Court has quashed Look Out Circulars (LOCs) issued in 2022 against two company directors in connection with an alleged duty drawback fraud investigation, holding that the continued restraint on their foreign travel was illegal, arbitrary, and contrary to the Ministry of Home Affairs guidelines. The bench of Justice Bharati Dangre and Justice…

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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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Continued Restraint On Foreign Travel Amid Customs Drawback Probe Is Illegal: Bombay HC Quashes Look Out Circulars

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