IPC Packaging Company Private Limited v. Additional Commissioner of Customs
Karnataka High Court
INTRODUCTION
The dispute in IPC Packaging Company Private Limited v. Additional Commissioner of Customs arose from an ex parte adjudication order passed by the Additional Commissioner of Customs, Inland Container Depot, Bangalore.
The petitioner had imported goods under an export obligation scheme, under which customs duty exemption had been granted subject to fulfillment of prescribed export obligations. The Department subsequently issued a show cause notice alleging non-compliance and proposed recovery of ₹1,02,92,549/- towards customs duty together with confiscation of goods valued at ₹4,79,34,475/-.
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