Customs is legally bound by notifications issued by DGFT: CESTAT Bangalore

Specta Decor Pvt Limited Vs Commissioner of Customs (CESTAT Bangalore)

Customs is legally bound by the notifications issued by the DGFT and therefore, the notification which is applicable on the date of import cannot be ignored

In the case of Specta Decor Pvt Limited vs. Commissioner of Customs, heard by the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) Bangalore, the central issue revolved around the applicability of notifications issued by the Directorate General of Foreign Trade (DGFT). The tribunal’s ruling emphasized customs’

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