2026 (2) TMI 972

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....he Appellant : Shri Girish Nadkarni, Advocate For the Respondent : Shri Deepak Sharma, Deputy Commissioner (AR) ORDER PER: C J MATHEW: M/s Prayosha Logistics LLP, holder of customs broker licence [no. 11/1980] was imposed with penalty of Rs. 40,00,000 and Rs. 50,00,000 under section 114 of Customs Act, 1962 and section 114AA Customs Act, 1962 respectively, in order [order-in-original n....

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....ons which caused undue loss to the exchequer and liable for consequential penalties. 2. According to Learned Counsel for the appellant, the legality of the circular upon which the entire recovery was ordered, as also the penalty against the appellant herein, was set aside by Hon'ble High Court of Delhi in AIMS Retail Services Pvt Ltd v. Union of India & ors [(2025) 2 TMI 596 (Del.)]. It was....

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....under the Customs and Central Excise Duties Drawback Rules, 2017. In the light of the decisions cited supra, the impugned order ought to be reconsidered by the original authority insofar as denial of drawback solely on the basis of the circular was concerned. 5. Accordingly, we set aside the impugned order and remand the matter back to the original authority for a fresh decision on the conseque....