Commissioner Fails to Appreciate Finding that Exporters were not in existence on Date of Export: Delhi HC quashes Penalty [Read Order]

The Delhi High Court quashed the penalty as the commissioner failed to appreciate the finding that exporters were not in existence on the date of export
Delhi High Court - Delhi HC - Delhi High Court penalty quashing - HC ruling on export penalty cases - Taxscan

The Delhi High  Court quashed the penalty under the Customs Broker Licensing Regulation, 2018 ( CBLR, 2018 ) as the commissioner failed to appreciate the finding that exporters were not in existence on the date of export. The Commissioner of Customs erred in accepting the findings of the Inquiry Officer regarding the failure of Customs…

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