Case Law Analysis
|Custom, Excise & Service Tax Tribunal
Customs Duty Demand Cannot Be Made Without Cancellation of Export Incentive Scrips | Customs Law : Customs, Excise & Service Tax Appellate Tribunal
The CETAT holds that customs authorities cannot demand duty or impose penalties under Section 28AAA unless DGFT has first cancelled export incentive scrips. Key precedent for exporters and brokers.