No Penalty for non-fulfillment of export obligation under EPCG due to Court restrictions

Commissioner of Customs (Port) Vs B R Marbles Pvt Ltd (CESTAT Kolkata) Introduction: The case of Commissioner of Customs (Port) vs. B R Marbles Pvt Ltd, adjudicated by CESTAT Kolkata, highlights a situation where no penalties were imposed on an importer. This article provides a detailed analysis of the case, including the background, arguments presented, and the ultimate decision. Background: This case revolves around M/s. B.R Marbles Pvt. Ltd., Jabalpur, who had obtained an EPCG (Export Promotion Capital Goods) Authorization to import duty-free capital goods for marble mining and subsequent e...