2026-VIL-1756-CESTAT-AHM-CU
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CUSTOMS CESTAT Cases

Customs – Larger Bench - Binding effect of the judgment of the High Court on the Larger Bench and maintainability of the reference - Advance Authorisation, Non-compliance of pre-import - Interest, confiscation, redemption fine and penalty on non/delayed payment of IGST under Section 3(7) read with Section 3(12) of the Customs Tariff Act, 1975 for the period prior to the amendment effective from 16.08.2024 - Appellants imported goods under an Advance Authorisation claiming exemption from integrated tax and compensation cess, subject to the pre-import condition - Appellants deposited the tax along with interest and obtained credit, but the Commissioner confirmed the demand and ordered recovery of interest under Section 28AA, confiscation under Section 111(o), redemption fine under Section 125 and penalty under Section 114A - Whether the importer is liable to pay interest, fine and penalties for non or delayed payment of integrated tax in case of non-compliance of pre-import condition, with reference to Section 3(7) read with Section 3(12) of the Customs Tariff Act, 1975 – HELD - The issues referred to the Larger Bench are fully squarely and conclusively answered by Hon'ble Bombay High Court in A.R. Sulphonates case. The judgment of the High Court, which fully, squarely and conclusively answers the question referred, is binding on all Benches of the Tribunal till a contrary decision of another High Court or the Supreme Court is brought on record, as has been held by Larger Benches of the Tribunal - The reference cannot be decided ignoring the decision of the High Court, and a subordinate Tribunal cannot take a different view by stating that something in the decision is sub silentio. The reference has become infructuous in view of the judgment of the High Court - The reference is returned as not maintainable
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