Interglobe Aviation Ltd Vs Principal Commissioner of Customs ACC (Import) New Custom House New Delhi & Ors
Date: March 3, 2025
Subject Matter
No IGST on the repair costs of goods that are re-imported into India after maintenance abroad
Summary
The case of Interglobe Aviation Ltd Vs Principal Commissioner of Customs revolved around the imposition of Integrated Goods and Services Tax (IGST) on the repair costs of goods that were re-imported into India after maintenance abroad. Interglobe Avi…
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT 1. These three writ petitions bid us to traverse the unchartered and untested territory of the interplay between the Customs Act, 1962 1 , and the Customs Tariff Act, 1975 2 on one side of the scale when pitted against the Central Goods and Services Tax Act, 2017 3 and the Integrated Goods and Services Tax Act, 2017 4 . They pose two fundamental…