This judgment is about the Delhi High Court allowing the Customs Department's appeals, holding that the CESTAT erred in setting aside recovery of drawback and export incentives, as the Customs authorities can examine third-party remittances and alleged overvaluation even without reopening the assessment under Section 14, and a civil decree does not bind the Customs Department.

Case Snapshot

• Case Name: The Commissioner of Customs (Export) v. M/s G.D. Manglam Exim Pvt. Ltd. (Now Known as M/s Welldone Exim Pvt. Ltd.) & Ors.

• Citation / Neutral Citation: CUSAA 94/2025, 95/2025, 96/2025, 97/2025, 98/2025, 99/2025, 100/2025, 101/2025, 102/2025, 106/2025, 113/2025, 115/2025, 122/2025, 123/2025, 124/2025, 125/2025, 127/2025; 2026:DHC:9812-DB

• High Court: High Court of Delhi at New Delhi

• Bench: Hon’ble Mr. Justice Anil Kshetarpal and Hon’ble Ms. Justice Shail Jain

• Date of Judgment: 04.11.2026

• Area of Law: Customs Act, 1962 — Section 130 (Appeals); Drawback; Third-Party Remittances; Section 28AAA

Judgment Headline

Delhi High Court Restores Customs Recovery, Holds CESTAT Erred on Drawback and Overvaluation

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