No Denial of Preferential Duty or Detention by Customs Authorities w/o Formation of Opinion of Forgery in Import: Delhi High Court

The Delhi High Court ruled that customs authorities cannot deny preferential duty or detain goods based on an alleged forgery unless there is a formal opinion of forgery. The court found that in the absence of such an opinion, actions taken by customs officials were not justified. This ruling strengthens the requirement for proper investigation and formal procedures before authorities can deny benefits or penalize importers, reinforcing fair treatment in customs operations.