2016 (9) TMI 1383 - SCH - Customs

Penalty - non-performance/non-compliance of Past Performance Entitlement - the decision in the case of Eveline International Versus Union of India 2014 (9) TMI 1134 - DELHI HIGH COURT contested where it was held that to enable the appellant to succeed on the said plea it was incumbent upon the appellant to establish that the shortfall was only in quota items of US 338 and not in other quota of different countries code but which the appellant had failed to do and thus the said plea could not be believed - Held that - the decision in the above case upheld - SLP dismissed.