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 and Appeal Filing: The appeal was filed against Order-in-Appeal No. OIA-MUN-CUSTM-000-APP-16-23-24 dated 11/04/2023...