Delhi HC Questions Customs Dept’s Power to Issue IGST SCN in Export Classification Dispute

Talbros Sealing Material Private Limited Vs Additional Commissioner of Customs Export & Anr. (Delhi High Court) The petitioner filed a writ petition under Article 226 of the Constitution of India challenging the Order-in-Original dated 25 June 2025 passed by the Office of the Commissioner of Customs (Export). The impugned order involved demands and recoveries against the petitioner in relation to exports of sealing materials, including rubberised cork gaskets, rubber gaskets, and machinery components. The petitioner had previously deposited IGST for some exports and obtained refunds, which...