National Association of Container Freight Stations Vs Joint Commissioner of Customs (CH-IV)
Date: October 22, 2025
Subject Matter
Disposal of Unclaimed Cargo: Customs authorities lack the jurisdiction to dictate the levy of GST
Summary
This judgment addresses multiple writ petitions filed by a Container Freight Stations (CFS) association and an individual CFS company, challenging a Public Notice dated February 12, 2021, issued by the Commissioner of Customs. The Public Notice direc…
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT W.P.No.11222 of 2022 has been filed by an Association and W.P.No.149 of 2022 has been filed by a Company challenging the impugned Public Notice issued by the 1st respondent dated 12.02.2021 and to quash the same on the ground that it runs contrary to the provisions of the Customs Act and it has been issued wholly without jurisdiction or authorit…