Customs Order Quashed for Being Non-Speaking on Advance Authorisation Import Exemption

Arasu Texports Vs Addl. Commissioner of Customs (gr.3) (Madras High Court) In Madras High Court, the writ petition challenged an order-in-original dated 30.10.2024 that confiscated the petitioner’s imported goods and imposed a penalty of ₹50,000 under the Customs Act. The petitioner contended that the imports were made under a Special Advance Authorization issued by the Assistant DGFT, Coimbatore, and therefore customs duty was not payable. It was argued that the reliance placed by the customs authorities on DGFT Notification No.77/2023 concerning Minimum Import Price was misplaced, as the...