https://www.taxtmi.com/caselaws?id=774354 The HC ruled in favor of the appellant regarding refund with interest under Section 27A of the Customs Act, 1962. The court held that customs authorities cannot adopt a position contrary to DGFT's licensing decisions without proper justification. Since the DGFT license classified imports as capital goods and was not revoked or obtained fraudulently, the appellant was entitled to concessional duty rates. The court found the prolonged litigation from 1999-2025 was misconceived and needless, ordering compensation for the appellant. The revenue department's challenge failed as they could not justify contradicting the DGFT's determination. en-us Tue, 03 Jun 2025 00:00:00 +0530 Tue, 08 Jul 2025 08:36:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774354 The HC ruled in favor of the appellant regarding refund with interest under Section 27A of the Customs Act, 1962. The court held that customs authorities cannot adopt a position contrary to DGFT's licensing decisions without proper justification. Since the DGFT license classified imports as capital goods and was not revoked or obtained fraudulently, the appellant was entitled to concessional duty rates. The court found the prolonged litigation from 1999-2025 was misconceived and needless, ordering compensation for the appellant. The revenue department's challenge failed as they could not justify contradicting the DGFT's determination. Case-Laws Customs Tue, 03 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774354