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.

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