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Informative

Importer Aware of IEC Code Misuse: Delhi HC Upholds ₹83 Lakh Penalty in Customs Duty Evasion

Update / Judgement Date

11 Apr 2025

Source

Taxscan

Author

Team — WCP Legal Desk

Reading Time

1 min read

Appeal Against OrderExcise, VAT & Custom

The Delhi High Court upheld a penalty imposed for customs duty evasion on an importer who was aware of the misuse of their IEC (Importer-Exporter Code). The court reasoned that despite being aware of the unauthorized use of their IEC, the importer failed to take adequate steps to prevent the duty evasion, thereby making them liable for the penalty. This ruling emphasizes the responsibility of IEC holders to safeguard their codes and report any misuse.