2023 (11) TMI 1208 - HC - Customs

Levy of Terminal Excise Duty in terms of the Foreign Trade Policy, 2009-14 - HELD THAT - Referring the judgment of a Division Bench of this Court in Union of India v Aurobindo Pharma Ltd. 2023 (5) TMI 677 - DELHI HIGH COURT , which relies on a judgment passed by the Supreme Court in Sandoz Private Limited v. Union of India Others, 2022 (1) TMI 225 - SUPREME COURT it is submitted that, the provisions in relation to Terminal Excise Duty have now been struck down. Thus, the prayers of the Petitioner can be granted by Respondent No.3 - In the interest of justice, list the matter for directions on 22.11.2023.

Summary

The judgment relates to Terminal Excise Duty under the Foreign Trade Policy, 2009-14. The Respondents refer to a previous judgment where provisions regarding Terminal Excise Duty were struck down. The matter is listed for directions on 22.11.2023 due to lack of representation from the Petitioner.