https://www.taxtmi.com/caselaws?id=759893 Gujarat HC allowed petition challenging refund claim rejection. Court held Entry No. 10 of Notification No. 10/2017 ultra-vires IGST Act and Constitution Articles 14 and 265. IGST under section 5(1) is leviable on customs value including freight, cost, and insurance regardless of CIF or FOB basis. Following SC precedent in Union of India v. Mohit Minerals and Bombay HC in Agarwal Coal Corporation, court ruled authorities cannot levy IGST on ocean freight for FOB transactions when notification is struck down. Impugned order quashed. en-us Thu, 19 Sep 2024 00:00:00 +0530 Wed, 13 May 2026 14:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=759893 Gujarat HC allowed petition challenging refund claim rejection. Court held Entry No. 10 of Notification No. 10/2017 ultra-vires IGST Act and Constitution Articles 14 and 265. IGST under section 5(1) is leviable on customs value including freight, cost, and insurance regardless of CIF or FOB basis. Following SC precedent in Union of India v. Mohit Minerals and Bombay HC in Agarwal Coal Corporation, court ruled authorities cannot levy IGST on ocean freight for FOB transactions when notification is struck down. Impugned order quashed. Case-Laws Customs Thu, 19 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759893