{"id":7663,"date":"2026-01-19T17:51:23","date_gmt":"2026-01-19T12:21:23","guid":{"rendered":"https:\/\/www.centaxonline.com\/blog\/?p=7663"},"modified":"2026-01-19T17:51:23","modified_gmt":"2026-01-19T12:21:23","slug":"second-crcl-report-invalid-for-bank-guarantee-release-hc","status":"publish","type":"post","link":"https:\/\/www.centaxonline.com\/blog\/second-crcl-report-invalid-for-bank-guarantee-release-hc","title":{"rendered":"Second CRCL Report Invalid For Bank Guarantee Release | HC"},"content":{"rendered":"<pre><strong>Case Details: <a href=\"https:\/\/www.centaxonline.com\/latest-news-updates\/gst\/101010000000414921\/second-crcl-report-invalid-first-report-binding-for-bank-guarantee-release-hc\"><span class=\"TextRun SCXW30110189 BCX0\" lang=\"EN-IN\" xml:lang=\"EN-IN\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW30110189 BCX0\">National\u00a0<\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW30110189 BCX0\">Fregrance<\/span><span class=\"NormalTextRun SCXW30110189 BCX0\">\u00a0vs. Union of India (2026) 38\u00a0<\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW30110189 BCX0\">Centax<\/span><span class=\"NormalTextRun SCXW30110189 BCX0\">\u00a070 (Del.)\u00a0<\/span><\/span><span class=\"EOP SCXW30110189 BCX0\" data-ccp-props=\"{&quot;201341983&quot;:1,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:0,&quot;335559740&quot;:280}\">\u00a0<\/span><\/a><\/strong><\/pre>\n<h2><em>Judiciary and Counsel Details<\/em><\/h2>\n<ul>\n<li><strong>Prathibha M. Singh<\/strong>\u00a0&amp;\u00a0<strong>Shail Jain<\/strong>, JJ.<\/li>\n<li><strong>S\/Shri Rahul Raheja,<\/strong> <strong>Rohit Raheja<\/strong> &amp;\u00a0<strong>Gaurav Prakash<\/strong>, Advs., for the Petitioner.<\/li>\n<li><strong>Shri Sai Manik Sud<\/strong>, SPC, for the Respondent.<\/li>\n<\/ul>\n<h2><em>Facts of the Case<\/em><\/h2>\n<p><span data-contrast=\"none\">The petitioners, registered exporters of pan masala\/mouth fresheners containing tobacco, filed shipping bills in Oct 2024. The goods were provisionally released against bank guarantees and samples were tested by CRCL. The first CRCL reports (Dec 2024) confirmed tobacco content and raised no adverse classification. Based on this, petitioners sought finalisation and refund. Subsequently, without fresh sampling, CRCL issued a \u201cclarification\u201d report (Nov 2025) classifying the goods as Gutka. Relying on this, Customs wrote to GST authorities to withhold IGST refunds, leading to the writ petitions.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:1,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:0,&quot;335559740&quot;:280}\">\u00a0<\/span><\/p>\n<h2><em>High Court Held<\/em><\/h2>\n<p><span data-contrast=\"none\">The Delhi High Court held that the second CRCL report was invalid as it was issued without fresh samples or justification and could not override the original test reports, which remained binding. Customs was directed to decide the petitioners\u2019 representations for release of bank guarantees by 28 Feb 2026 and to issue any SCN expeditiously if proposed. Matter remanded in favour of petitioners without\u00a0adjudicating\u00a0merits.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:1,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:0,&quot;335559740&quot;:280}\">\u00a0<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Case Details: National\u00a0Fregrance\u00a0vs. Union of India (2026) 38\u00a0Centax\u00a070 (Del.)\u00a0\u00a0 Judiciary and Counsel&hellip;<\/p>\n","protected":false},"author":16,"featured_media":7678,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[37,60,189],"tags":[],"class_list":["post-7663","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-gst","category-news","category-gst-case-chronicles"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Second CRCL Report Invalid For 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