M/s TALBROS SEALING MATERIAL PRIVATE LIMITED v. ADDITIONAL COMMISSIONER OF CUSTOMS EXPORT & ANR.
High Court, Delhi
Prathiba M. Singh, Justice & Shail Jain, Justice
M/s TALBROS SEALING MATERIAL PRIVATE LIMITED
v.
ADDITIONAL COMMISSIONER OF CUSTOMS EXPORT & ANR.
W.P.(C) 17723/2025, CM APPL. 73164/2025, CM APPL. 73165/2025 & CM APPL. 73166/2025 dated 21.11.2025
Law : GST
Act Name : Central Goods & Service Tax Act, 2017 & Integrated Goods & Service Tax Act, 2017
Relevant Section : Section 73 & Section 5, 7 & 20
Decision : Interim
Export classification – IGST refund recovery – Reclassification of rubberised cork gaskets from HSN 40169340/84841010 to 45041010 – Confiscated goods under Section 113 of Customs Act imposed redemption fines – Recovered IGST drawback RoDTEP benefits – Penalties under Sections 114(iii) ,114AA of Customs Act – Petitioner contended Customs lacked jurisdiction over IGST refunds proper officer must be CGST notified under Section 73 of CGST Act per IGST Act provisions – Revenue claimed Customs proper officer under Section 2(2) of Customs Act – Held – Classification challenge appealable within 30 days limitation condoned – Notice issued on jurisdictional issue Customs vs CGST proper officer for IGST export refunds – Joint affidavit directed from Customs CGST departments – Matter listed.
Represented By:
Counsel for the Petitioner: Rajat Mittal, Krati Agrawal, Suprateek Neogi & Priyanshu, Advs.
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