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

Please become a Premium member. If you are already a Premium member, login here to access the full content.