Customs vs. DGFT: Madras HC Rules on SEIS/MEIS Jurisdiction

Jeena & Company Vs Union of India (Madras High Court) Summary: The Madras High Court ruled that the Customs Department lacks jurisdiction to issue a show cause notice regarding the misclassification of SEIS (Service Exports from India Scheme) scrips without prior cancellation by the Director General of Foreign Trade (DGFT). The petitioner, Jeena & Company, challenged a 2020 notice from Customs under Section 28AAA of the Customs Act, alleging misrepresentation in obtaining SEIS benefits. The DGFT had previously issued multiple show cause notices but withdrew them entirely in 2021. The p...