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Customs duty demand u/s. 28(1) quashed as no allegation of violation of import license by DGFT
Case Law Details
- Case Name
- Narrondass Manordass Vs Principal Commissioner of Customs ACC (Import) (CESTAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Delhi
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Narrondass Manordass Vs Principal Commissioner of Customs ACC (Import) (CESTAT Delhi)
CESTAT Delhi held that recovery of duty under section 28(1) of the Customs Act for violation of condition of license not sustained as no allegation of violation raised by DGFT who issued the import license. Accordingly, order set aside and appeal allowed.
Facts- This appeal seeks to assail the order dated 19.02.2025 passed by the Principal Commissioner of Customs ACC (Import), New Customs House, New Delhi that confirms the customs duty on M/s. Narrondass Manordass in respect of goods importe...
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