This judgment deals with customs interest after confiscation and redemption, holding interest cannot run before the redemption liability is determined.

Case Snapshot

• Case Name: Vishal Oil and Lubricants Co. v. The Commissioner of Customs (Import)

• Citation / Neutral Citation: 2026:DHC:8385-DB

• High Court: High Court of Delhi

• Bench: Justice Anil Kshetarpal and Justice Shail Jain

• Date of Judgment: September 28, 2026

• Area of Law: Customs law; interest on delayed duty; confiscation and redemption; Sections 28, 46(3), 110, 111, 112, 114AA and 125 of the Customs Act, 1962; Article 226.

Judgment Headline

Delhi HC: Customs Interest Cannot Run Before Redemption Liability Is Determined

The Judgment in One Line

Delhi High Court partly allows a customs writ, ruling that interest cannot be computed from the original assessment when the redemption liability was determined only years later.

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