Partly allowed
Narender Yadav v. Joint Commissioner of Customs (Exports)
Delhi HCW.P.(C)/195/2019
Case brief
AI extract
What is this about?
The petitioner, a salaried employee, challenged an unwarranted Customs penalty of over 3.8 crores. The Court, noting the lack of specific adverse findings in the original order, directed that the petitioner may file an appeal to the Commissioner (Appeals) within four weeks without pre-deposit, ensuring it will not be dismissed on limitation grounds.
What did the court decide?
Waiver of pre-deposit requirement for the appeal to the Commissioner (Appeals) to be filed within four weeks; no dismissal on limitation grounds.