Delhi HC Upholds CA Certificate for Customs Duty Refund

Principal Commissioner of Customs (ACC Imports) Vs Nokia India Sales Pvt. Ltd. (Delhi High Court) Delhi High Court recently ruled in favor of Nokia India Sales Pvt. Ltd., affirming that an Adjudicating Authority cannot decline a refund of excess customs duty if a Chartered Accountant’s certificate is provided, attesting that the duty’s incidence was not passed on to consumers. The decision, stemming from appeals filed by the Principal Commissioner of Customs (ACC Imports), reinforces the weight of such certifications in refund claims under the Customs Act, 1962. The case, Principal...