Recovery proceedings by Customs authority untenable without cancellation of MEIS license by DGFT

Aquapharm Chemical Limited Vs Commissioner of Customs (CESTAT Kolkata)

CESTAT Kolkata held that the recovery proceedings initiated by the Customs authorities under section 28AAA of the Customs Act are not sustainable as DGFT authorities have not cancelled MEIS licenses in question.

Facts- Pursuant to an investigation initiated by the DRI, Cochin Zonal Unit, a Show Cause Notice dated 02.11.2022 was, inter alia, served upon the appellant wherein the benefit of import duty exemption claimed by the appellant against 233 MEIS licenses was proposed to be denied on

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