IndiGo Moves Delhi HC for ₹900 crore Customs Duty Refund on Re-imported Parts

• IndiGo seeks ₹900 crore customs duty refund from Delhi High Court for re-imported aircraft parts after overseas repairs.
• The airline argues this duty is unconstitutional double taxation, as GST was already paid on the repair services.
• A Delhi High Court judge recused herself from the case due to a conflict of interest, as her son is an IndiGo pilot.
• IndiGo claims previous rulings supported treating re-imports as a service under GST, not goods; customs denied refunds, and the issue is pending before the Supreme Court.

Why It Matters: IndiGo's ₹900 crore tax dispute could impact airline costs and tax policy.