The Principal Commissioner Of Customs vs M/S R M Dhariwal (Huf) on 25 February, 2026
The said
order has been subsequently followed in M/s Harsh International and
Anr (supra) and R.M. Dhariwal (supra), the said exporters were
exempted from operation of the Rules 2011. Thus, this Court cannot
delve out of any different view orders passed by the Supreme Court
allowing the applicability and operation of Rules, 2011. Thus, this Court
cannot take any different view to that of the Supreme Court.