Infra Cess Exemption Allowed on E-Golf Carts Despite Technical Glitch: Delhi HC

JK (India) FABS Vs Union of India & Ors (Delhi High Court) The Delhi High Court (Delhi High Court) considered a writ petition filed under Articles 226 and 227 of the Constitution of India seeking directions for re-assessment of certain Bills of Entry and consequential refund of excess Customs Duty paid towards Infrastructure Cess. The petitioner had imported electrically operated golf carts and filed Bills of Entry dated 7 March 2016 and 23 September 2016. The petitioner contended that the imported goods were exempt from Infrastructure Cess under Notification No. 1/2016-Infrastructure Cess...