Saturday, September 12th, 2026

SC stays govt decision to impose customs duty on goods over Rs 100



KATHMANDU: The Supreme Court (SC) has issued an interim order restraining the government from collecting customs duty on daily consumer goods valued at more than Rs 100 brought in through the Nepal-India border.

A joint bench of Justices Hari Prasad Phuyal and Tek Prasad Dhungana on Friday directed the Office of the Prime Minister and Council of Ministers, the Ministry of Finance, and concerned authorities not to enforce the disputed provision until further notice.

The order was issued in response to a writ petition filed by advocates Amitesh Pandit, Akash Mahato, Suyogee Singh, and Prashant Bikram Shah, challenging the Finance Ministry’s decision.

Petitioners argued that the policy of imposing customs duty on goods exceeding Rs 100 is inconsistent with provisions of the Customs Act, 2081, particularly relating to exemptions.

Earlier, the Ministry of Finance had made customs duty mandatory on goods above Rs 100, a move that led to stricter checks along Nepal–India border points in the Terai-Madhesh region and triggered public criticism.

With the interim order, the government is barred from collecting such duties until the final verdict on the petition is delivered.

Publish Date : 15 May 2026 22:58 PM

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