Immunity granted to one party does not automatically extend to other noticees

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, Evergre...