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Customs vs. DGFT: Madras HC Rules on SEIS/MEIS Jurisdiction
Case Law Details
- Case Name
- Jeena & Company Vs Union of India (Madras High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Madras High Court
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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 entire...
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