Talbros Sealing Material Private Limited Vs Additional Commissioner of Customs Export & Anr
Date: November 20, 2025
Subject Matter
"Proper officer" empowered to issue SCN and recovery in the case of IGST refunds
Summary
The petitioner, an exporter of sealing materials (gaskets and components), challenged an Order-in-Original (OIO) dated June 25, 2025, passed by the Commissioner of Customs (Export). The OIO confirmed demands for the recovery of refunded IGST, Drawbac…
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT 1. This hearing has been done through hybrid mode. CM APPL. 73165/2025 (for exemption) 2. Allowed, subject to all just exceptions. Application is disposed of. CM APPL. 73166/2025 3. This is an application seeking permission to file lengthy synopsis and list of dates. For the reasons stated therein, permission is granted. Application i…