https://www.taxtmi.com/caselaws?id=195803 The Delhi High Court upheld the penalty of Rs. 11,14,424 imposed on the appellant by the Apparel Export Promotion Council for non-performance of the Past Performance Entitlement quota allocated for 2004. The Court dismissed the appeal, ordering the appellant to pay costs of Rs. 10,000 to the AEPC within six weeks. The decision was based on the appellant's failure to provide evidence supporting claims of embargo-related non-performance and the obligation of exporters to fulfill quotas or surrender entitlements for reallocation, regardless of external factors. en-us Tue, 30 Sep 2014 00:00:00 +0530 Fri, 10 Nov 2017 20:58:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=195803 The Delhi High Court upheld the penalty of Rs. 11,14,424 imposed on the appellant by the Apparel Export Promotion Council for non-performance of the Past Performance Entitlement quota allocated for 2004. The Court dismissed the appeal, ordering the appellant to pay costs of Rs. 10,000 to the AEPC within six weeks. The decision was based on the appellant's failure to provide evidence supporting claims of embargo-related non-performance and the obligation of exporters to fulfill quotas or surrender entitlements for reallocation, regardless of external factors. Case-Laws Customs Tue, 30 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=195803