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Case Law Details

Case Name : Commissioner of Customs Vs Evergreen Shipping Agency India Pvt. Ltd. (Delhi High Court)
Appeal Number : CUSAA 85/2023
Date of Judgement/Order : 12/02/2024
Related Assessment Year :
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Commissioner of Customs Vs Evergreen Shipping Agency India Pvt. Ltd. (Delhi High Court)

Introduction: The case of Commissioner of Customs Vs Evergreen Shipping Agency India Pvt. Ltd. presents a pivotal ruling by the Delhi High Court, challenging a decision by the Custom Excise & Service Tax Appellate Tribunal (CESTAT). The appeal pertains to penalties imposed against the respondent, raising crucial questions regarding liability and settlement under customs law.

Detailed Analysis: The dispute arose from a common Show Cause Notice issued to multiple parties, including the respondent, Evergreen Shipping Agency India Pvt. Ltd. The Tribunal’s decision, which favored the respondent, was based on the premise that immunity granted by the Settlement Commission to co-noticees also extended to the appellant, the Commissioner of Customs.

However, the Delhi High Court, drawing from precedent and legal principles, overturned this ruling. Citing a prior judgment in a similar matter, the court emphasized that settling the liability of one party, whether through payment or settlement before the Settlement Commissioner, does not absolve other noticees from their obligations. This stance was reaffirmed by the Hon’ble Supreme Court’s dismissal of a Special Leave Petition challenging the precedent.

The court’s decision underscores the principle of individual liability under customs law. It clarifies that each noticee is independently responsible for addressing allegations and liabilities specified in a Show Cause Notice. Thus, immunity granted to one party does not automatically extend to others named in the same notice.

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