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Dated: 27.03.2025

Delhi High Court Dismisses Customs Appeal Against refund of SAD of Suzuki Motorcycle India Pvt. Ltd.

In a recent judgment dated March 21, 2025, the Delhi High Court dismissed appeals filed by the Commissioner of Customs (ICD Import) challenging the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) decision granting a refund of Special Additional Duty (SAD) to Suzuki Motorcycle India Pvt. Ltd.

1. Case Overview:

• Commissioner of Customs (ICD Import) appealed against CESTAT’s order granting SAD refunds to Suzuki Motorcycle India Pvt. Ltd.

2. Refund Claims:

• Suzuki Motorcycle claimed refunds of Special Additional Duty (SAD) previously paid on imports.
• Customs authorities initially rejected these claims, citing limitations on filing periods and document discrepancies.

3. Tribunal Decision:

• CESTAT allowed Suzuki’s refund claims, following the precedent set in Sony India Pvt. Ltd. v. Commissioner of Customs (2014), despite contrary opinions from the Bombay High Court.

4. Delhi High Court’s Observations:

• Highlighted consistent prior judgments from the Delhi High Court supporting SAD refund claims.
• Noted minimal tax implications and referenced the Supreme Court’s dismissal of similar appeals based on low tax effect.

5. Final Judgment:

• The appeals by the customs department were dismissed, affirming the refund claims of Suzuki Motorcycle.

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Source: Delhi High Court

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