Delhi HC Eases Pre-Deposit in Customs Duty Dispute

Shubh Impex Vs Union of India & Ors. (Delhi High Court) In the case of Shubh Impex vs. Union of India, the Delhi High Court addressed a dispute over the classification of imported “hooks and eyes fastening strips.” Shubh Impex argued that the goods should fall under Custom Tariff Heading (CTH) 83081010, incurring a customs duty of ₹3.7 lakhs, while the respondents classified them under Chapter Heading 6212, resulting in a much higher duty of ₹16.82 crores. The petitioner challenged this classification and the corresponding assessment order. To appeal, Shubh Impex was requir...