Amber Enterprises India Limited has received a favorable stay order from the High Court of Gujarat at Ahmedabad regarding a Show Cause Notice (SCN) related to customs duty. The SCN was issued concerning the accuracy of submitted forms for preferential duty benefits on imports made between March 2020 and December 2023. The court’s decision suspends further proceedings arising from the SCN until the next hearing.
Court Order on Customs Duty
The High Court of Gujarat at Ahmedabad has granted a stay on proceedings related to a Show Cause Notice (SCN) issued to Amber Enterprises India Limited by the Principal Commissioner of Customs, Noida. The order was dated January 19, 2026 and received by the company on January 20, 2026.
Details of the Show Cause Notice
The SCN sought clarification regarding the accuracy of forms submitted by Amber Enterprises for availing preferential duty benefits on certain imports conducted between March 2020 and December 2023. The company challenged the validity of the SCN by filing a writ petition with the High Court.
Grounds for the Court’s Decision
The High Court observed that the SCN did not adhere to the prescribed verification procedures mandated under the Customs (Administration of Rules of Origin under Trade Agreements) Rules, 2020 (CAROTAR). Specifically, it noted that the required verification of preferential duty claims had not been conducted before the SCN was issued. Consequently, all further proceedings arising from the SCN have been stayed until the next hearing.
Source: BSE
