<p>New Delhi: The Delhi High Court on Friday sought a response from the Customs department on a plea by InterGlobe Aviation, which operates the IndiGo airline, seeking a refund of more than Rs 900 crore paid as Customs duty on aircraft engines and parts re-imported into India after overseas repairs.</p>.<p>A bench of Justices V Kameswar Rao and Vinod Kumar issued the notice to the deputy commissioner (refund), office of the principal commissioner of Customs, Air Cargo Complex (Import), and asked the authorities to file a counter affidavit within two weeks.</p>.<p>The court listed the matter for next hearing on April 8, 2026.</p>.<p>InterGlobe, in its plea, contended that the levy of Customs duty on such re-imports was unconstitutional and amounted to double levy on the same transaction.</p>.Delhi High Court penalises 'serial litigant' for filing multiple pleas against illegal constructions.<p>The counsel for the Customs opposed the plea, claiming it is pre-mature and that the issue based on which the present claim has been filed is pending before the Supreme Court.</p>.<p>The counsel said the Supreme Court has not passed any stay order and urged the high court to grant him some time to file his reply.</p>.<p>InterGlobe’s counsel has submitted that at the time of re-import of aircraft engines and parts after repairs, it paid the basic Customs duty without any dispute.</p>.<p>Besides, since the repair constitutes a service, it also discharged Goods and Services Tax (GST) on a reverse charge basis.</p>.<p>However, the Customs authorities insisted on levying duty again by treating the same transaction as import of goods, the counsel claimed.</p>.<p>The company claimed the issue was settled earlier by the Customs tribunal, which held that Customs duty could not be levied again on re-imports following repairs.</p>.<p>It said the exemption notification was later amended but the tribunal ruled that the amendment would apply only prospectively.</p>.<p>The company said it paid the duty under protest for more than 4,000 bills of entry, amounting to more than Rs 900 crore.</p>.<p>When InterGlobe later filed refund claims, the Customs authorities refused them on the ground that the airline must first seek reassessment of each bill of entry. </p>
<p>New Delhi: The Delhi High Court on Friday sought a response from the Customs department on a plea by InterGlobe Aviation, which operates the IndiGo airline, seeking a refund of more than Rs 900 crore paid as Customs duty on aircraft engines and parts re-imported into India after overseas repairs.</p>.<p>A bench of Justices V Kameswar Rao and Vinod Kumar issued the notice to the deputy commissioner (refund), office of the principal commissioner of Customs, Air Cargo Complex (Import), and asked the authorities to file a counter affidavit within two weeks.</p>.<p>The court listed the matter for next hearing on April 8, 2026.</p>.<p>InterGlobe, in its plea, contended that the levy of Customs duty on such re-imports was unconstitutional and amounted to double levy on the same transaction.</p>.Delhi High Court penalises 'serial litigant' for filing multiple pleas against illegal constructions.<p>The counsel for the Customs opposed the plea, claiming it is pre-mature and that the issue based on which the present claim has been filed is pending before the Supreme Court.</p>.<p>The counsel said the Supreme Court has not passed any stay order and urged the high court to grant him some time to file his reply.</p>.<p>InterGlobe’s counsel has submitted that at the time of re-import of aircraft engines and parts after repairs, it paid the basic Customs duty without any dispute.</p>.<p>Besides, since the repair constitutes a service, it also discharged Goods and Services Tax (GST) on a reverse charge basis.</p>.<p>However, the Customs authorities insisted on levying duty again by treating the same transaction as import of goods, the counsel claimed.</p>.<p>The company claimed the issue was settled earlier by the Customs tribunal, which held that Customs duty could not be levied again on re-imports following repairs.</p>.<p>It said the exemption notification was later amended but the tribunal ruled that the amendment would apply only prospectively.</p>.<p>The company said it paid the duty under protest for more than 4,000 bills of entry, amounting to more than Rs 900 crore.</p>.<p>When InterGlobe later filed refund claims, the Customs authorities refused them on the ground that the airline must first seek reassessment of each bill of entry. </p>