Commissioner Of Customs Export v. Ms Euro International

$~5 * IN THE HIGH COURT OF DELHI AT NEW DELHI + CUSAA 50/2023 & CM APPL. 36728/2023 (stay) COMMISSIONER OF CUSTOMS EXPORT .....Appellant Through:

Mr. Aditya Singla, SSC for CBIC with Ms. Saakshi Garg and Ms.

Charu Sharma, Advocates.

versus MS EURO INTERNATIONAL .....Respondent Through:

Mr. Anil Gupta, Advocate.

CORAM:

HON'BLE MR. JUSTICE YASHWANT VARMA HON'BLE MR. JUSTICE RAVINDER DUDEJA

O R D E R

% 06.08.2024 1.

Having heard learned counsels for respective sides we are of the opinion that this appeal would be liable to be dismissed on the ground of low tax effect bearing in mind the stipulations contained in the Central Board of Indirect Taxes and Customs Instruction dated 02 November 2023.

2.

Undisputedly the penalty which was imposed on the respondent was INR 44,00,000/- and which has in terms of the order of Customs Excise and Service Tax Appellate Tribunal been reduced to INR 2,00,000/-.

3.

The appeal shall consequently stand dismissed on the ground of low tax effect.

YASHWANT VARMA, J.

RAVINDER DUDEJA, J.

AUGUST 6, 2024/vp The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 08/08/2024 at 11:35:03