M/S Talbros Sealing Material Private Limited v. Additional Commissioner of Customs Export & Anr.
Case brief
What is this about?
Writ petition W.P.(C) 17723/2025 (with CM APPL. 73164/2025) by M/s Talbros Sealing Material Private Limited against Additional Commissioner of Customs Export & Anr. regarding liability to recover IGST pursuant to Order in Original No.72/2025/RB/ADC/EXPORT/ICD/TKD dated 25.06.2025; disposed of by the High Court of Delhi on 24.02.2026 (Nitin Wasudeo Sambre and Ajay Digpaul, JJ.) after the respondents' affidavit confirmed that no IGST is liable to be recovered as the adjudication rejection in clauses III and IV was advisory in nature; pending applications rendered infructuous. Keywords: customs export, IGST recovery, Order in Original, Adjudicating Authority, affidavit, petition disposed, Delhi High Court 2026.
What did the court decide?
In view of the respondents' affidavit stating that, as of date, no amount of IGST is liable to be recovered from the petitioner on the basis of Order in Original No.72/2025/RB/ADC/EXPORT/ICD/TKD dated 25.06.2025 (the rejection of IGST in clauses III and IV by the Adjudicating Authority being advisory in nature), the issue raised in the petition no longer survives.