Case Law Details
Case Name : NPL Impex Pvt. Ltd Vs Commissioner of Customs (CESTAT Delhi)
Appeal Number : Customs Appeal No. 50830 of 2021 [DB]
Date of Judgement/Order : 04/10/2023
Related Assessment Year :
Courts :
All CESTAT CESTAT Delhi
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NPL Impex Pvt. Ltd Vs Commissioner of Customs (CESTAT Delhi)
CESTAT Delhi held that initiation of proceedings against Customs Broker alleging violation of regulation 10(n) of the Customs Broker Licence Regulations, 2018 unjustified as he is not the party to alleged mis-declaration and undervaluation.
Facts- The officers of Directorate of Revenue Intelligence (hereinafter referred as DRI) based on an information and the evidences collected during the investigation, observed
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