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HomeIndirect TaxesCustoms Can’t Retain Duty Not Legally Payable Even If Benefit Claimed Belatedly:...

Customs Can’t Retain Duty Not Legally Payable Even If Benefit Claimed Belatedly: Delhi HC

Indirect Taxes

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By Mariya Paliwala
Delhi HC

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The Delhi High Court has held that the customs department cannot retain customs duty that was not legally payable even if the benefit was claimed belatedly. The department have a corresponding duty to ensure that only lawful taxes are collected. The bench of Justice Nitin Wasudeo Sambre and Justice Ajay Digpaul has held that once…

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Mariya Paliwala
Mariya Paliwalahttps://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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