No Duty Demand Under Advance Authorization Scheme Post Discharge Certificate Issuance

Commissioner of Customs Vs Jindal Drugs Ltd (Punjab and Haryana High Court) Introduction: In a landmark decision, the Punjab and Haryana High Court ruled in favor of Jindal Drugs Ltd. against the Commissioner of Customs. The ruling emphasized that no customs duty demand can be enforced under the advance authorization scheme once a discharge certificate has been issued. Analysis: The court’s decision underscores the importance of fulfilling export obligations under the advance authorization scheme. The Tribunal noted that despite the loss of imported goods in transit, Jindal Drugs Ltd. ma...