Bombay HC Quashes 26-Year-Delayed Customs Notice

Mahindra and Mahindra Ltd. Vs Union of India (Bombay High Court) The Bombay High Court recently addressed Mahindra and Mahindra Ltd. vs Union of India, involving a customs notice issued after 26 years for non-submission of the Export Obligation Discharge Certificate (EODC). Mahindra, a motor vehicle manufacturer, had availed duty-free imports in 1996 under an advance license issued by the Directorate General of Foreign Trade (DGFT). The Customs Department issued the notice in December 2022, seeking recovery of duty forgone due to alleged non-compliance. Mahindra challenged this notice under Ar...