No Additional Tax on Re-Imported Aircraft Parts after repairs: Delhi HC

Interglobe Aviation Ltd Vs Principal Commissioner of Customs ACC (Import) New Custom House New Delhi & Ors. (Delhi High Court) Delhi High Court in Interglobe Aviation Ltd Vs Principal Commissioner of Customs ACC (Import) New Custom House New Delhi & Ors. addressed the contentious issue of imposing Integrated Goods and Services Tax (IGST) on the repair cost of goods re-imported into India after being sent abroad for maintenance. The petitioner, Interglobe Aviation Ltd, challenged the levy, arguing that such taxation resulted in double taxation, as duties were already paid under the impo...