Amber Enterprises India has received a ‘Stay Order’ dated January 19, 2026, from the Hon’ble High Court of Gujarat at Ahmedabad, regarding a Show Cause Notice issued by the Principal Commissioner of Customs, Noida. The court observed that the notice did not comply with required verification procedures. All further proceedings related to the notice are now stayed until further notice.
High Court Intervention
Amber Enterprises India has obtained a favorable ‘Stay Order’ from the Hon’ble High Court of Gujarat at Ahmedabad concerning a Show Cause Notice. This notice was originally issued by the Principal Commissioner of Customs, Noida Commissionerate, relating to import duty benefits claimed between March 2020 and December 2023.
Details of the Dispute
The Show Cause Notice questioned the accuracy of forms submitted to claim preferential duty benefits on specific imports. Amber Enterprises engaged a legal team and initially planned to file a writ petition in the High Court by November 2025.
Court’s Observations and Order
Upon review, the Hon’ble High Court observed that the Show Cause Notice did not adhere to the prescribed verification procedures mandated by the Customs (Administration of Rules of Origin under Trade Agreements) Rules, 2020 (CAROTAR). The court noted that the necessary verification of preferential duty claims had not been conducted prior to the notice’s issuance.
Implications of the Stay Order
As a result of the order, all further proceedings arising from the Show Cause Notice are suspended pending further hearings. The ‘Stay Order’, officially received on January 20, 2026, provides temporary relief to Amber Enterprises in connection with the disputed Show Cause Notice.
Source: BSE
