Section 128(1) of Customs Act, allows appeals against communication denying DFIA exemption

K S Enterprises Vs Commissioner of Customs (CESTAT Ahmedabad)

The case of K S Enterprises vs. Commissioner of Customs involves an appeal filed against the denial of exemption under the DFIA (Duty-Free Import Authorization) Scheme by the assessing officer. The appellant, K S Enterprises, challenges the denial of exemption and seeks relief through the appeal process. The appeal was heard by the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) in Ahmedabad.

1. Background a

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