In recent months, the Indian judiciary has delivered two pivotal rulings that reaffirm certainty, fairness, and principle-based interpretation in customs law.
The Supreme Court’s landmark decision in L.G. Electronics India Pvt. Ltd. emphasized that technical classification disputes cannot override legitimate benefits under Free Trade Agreements (FTAs) — a significant relief for importers navigating complex tariff structures and origin requirements.
Meanwhile, the Gujarat High Court’s ruling in Viterra India Pvt. Ltd. clarified that customs duty liability attaches to the goods, not the ownership, reinforcing that subsequent changes in importer identity cannot alter the applicable rate of duty determined at the time of original entry.
Together, these judgments strengthen legal predictability in trade compliance and uphold the principle that procedural technicalities should never defeat substantive rights under customs and international trade frameworks.
