https://www.taxtmi.com/caselaws?id=776467 The CESTAT New Delhi held that the appellant, appointed as a nominated agency under the Export Against Supply scheme, was not required to show cause regarding enforcement of bonds for recovery of differential duty, interest, and penalty. Since the appellant was only served a copy of the show cause notice without being called upon to respond, enforcement of the bonds against the appellant was improper. Additionally, the bonds had been cancelled after the appellant satisfied customs authorities with relevant documents, negating any basis for enforcement. Consequently, the order dated 09.01.2020 by the Principal Commissioner directing bond enforcement against the appellant was set aside. The appeal was allowed. en-us Tue, 05 Aug 2025 00:00:00 +0530 Tue, 12 Aug 2025 08:32:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776467 The CESTAT New Delhi held that the appellant, appointed as a nominated agency under the Export Against Supply scheme, was not required to show cause regarding enforcement of bonds for recovery of differential duty, interest, and penalty. Since the appellant was only served a copy of the show cause notice without being called upon to respond, enforcement of the bonds against the appellant was improper. Additionally, the bonds had been cancelled after the appellant satisfied customs authorities with relevant documents, negating any basis for enforcement. Consequently, the order dated 09.01.2020 by the Principal Commissioner directing bond enforcement against the appellant was set aside. The appeal was allowed. Case-Laws Customs Tue, 05 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776467