Case of Principal Commissioner of Customs vs Nokia India Sales Pvt Ltd, HC Delhi Judgement Dated 7th July 2025. High Court affirmed that an Adjudicating Authority cannot decline a refund of excess customs duty if a Chartered Accountant’s certificate is provided, attesting that the duty’s incidence was not passed on to the consumers.
(Link: HC Delhi Judgement Dated 07/07/2025)