Case Law Analysis
|Madras High Court
Section 111 Customs Act | Customs Authorities Lack Jurisdiction Over MEIS Scrips Until DGFT Revocation : Madras HC
Madras High Court rules that customs authorities cannot penalize brokers for MEIS misclassification if DGFT has issued and not revoked the scrips, reinforcing strict jurisdictional boundaries under foreign trade law. The ruling shields customs brokers from liability absent explicit DGFT action, impacting enforcement under the MEIS scheme.