The Ministry was answering the question “whether the Government has any proposal to bring petrol and petroleum products under the ambit of Goods and Services Tax (GST)”

The Tribunal highlighted the Customs’ lack of application of mind in confirming anti-dumping duty without basis.

The High Court held that duty cannot be retained when goods are lost, destroyed, short-landed, or not cleared for home consumption. In such cases, the importer’s right to refund becomes absolute