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    <title>2025 (4) TMI 705 - DELHI HIGH COURT</title>
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    <description>Delhi HC dismissed appeal challenging customs duty evasion penalty. Appellant claimed he only lent his IEC to another party and wasn&#039;t involved in import activities, arguing natural justice violation due to denial of witness cross-examination. Court found no legal question arose and appellant&#039;s conduct throughout proceedings showed evasion of facts with incorrect pleas. HC held appellant and co-conspirator were acting in concert, with appellant failing to responsibly ensure IEC wasn&#039;t misused. Penalties and amounts imposed were upheld, appeal dismissed.</description>
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    <pubDate>Mon, 07 Apr 2025 00:00:00 +0530</pubDate>
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      <title>2025 (4) TMI 705 - DELHI HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=768791</link>
      <description>Delhi HC dismissed appeal challenging customs duty evasion penalty. Appellant claimed he only lent his IEC to another party and wasn&#039;t involved in import activities, arguing natural justice violation due to denial of witness cross-examination. Court found no legal question arose and appellant&#039;s conduct throughout proceedings showed evasion of facts with incorrect pleas. HC held appellant and co-conspirator were acting in concert, with appellant failing to responsibly ensure IEC wasn&#039;t misused. Penalties and amounts imposed were upheld, appeal dismissed.</description>
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      <pubDate>Mon, 07 Apr 2025 00:00:00 +0530</pubDate>
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