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,

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