Two petitions have been filed in the Delhi and Mumbai high courts against a provision in the GST regime. The provision allows levying both the basic Customs duty and IGST on cost, insurance, and freight (CIF) value of goods brought into India, and also an IGST on ocean freight between two foreign parties for movement of these goods. While the Delhi High Court has admitted the petition of Narendra Plastic, a similar petition was filed by Victory Ventures in the Bombay High Court.
Suppose, some goods come from Washington to London first before being shipped further to Mumbai port. There is