IndiGo Moves Delhi High Court Alleging Double Levy on Re-Imported Aircraft Parts

IndiGo has moved the Delhi HC seeking a refund of over ₹900 crore paid as customs duty on aircraft engines and parts re-imported after overseas repairs.

The petition arises from the airline’s claim that the duty amounted to an unconstitutional double levy, since GST was already discharged on the repair service.

IndiGo submitted that it paid the duty under protest across more than 4,000 bills of entry to avoid grounding aircraft, yet refund claims were denied for want of reassessment. IndiGo relied on earlier tribunal rulings holding that such re-imports cannot attract duty twice.

Justice Shail Jain recused from the case; it will now be listed before another Bench.

[InterGlobe Aviation v. Deputy Commissioner (Refund) Customs]