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Customs DutyArticle·14 September 2026

Punjab and Haryana HC says Customs Cannot Make Importers Bear Their Inter-Se Disputes

By J the App

Executive Summary

Dhillon Overseas imported scrap which was reassessed by Customs and the additional duty was paid. Despite a detention-waiver certificate and repeated court directions, the goods remained unreleased for over two years. 

The High Court directed immediate release and held that the resulting demurrage and ground rent could not be imposed on the importer.

Domain: IDT | Customs 3 Stars

The Position

The petitione...

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