bill by customs or in cases where benefit of an export promotion scheme was denied to the exporter by Customs or DGFT, in all such ... another (where the benefit of that scheme has been refused by Customs/DGFT vide para 4 (ii) of DOR Circular No. 6/2003
transmitted by the Indian Customs Electronic Data
Interchange Gateway (ICEGATE), i.e. a server of the Customs
Department to DGFT. The data integrity for value ... shipping bill is available for
transmission to DGFT. DGFT acknowledges these shipping bill files
sent by Customs with pre-defined codes. These shipping bills
DGFT to the fact that export obligation has been fulfilled and the letter of the DGFT is binding on the Customs authority. Further, Notification ... date specified by the DGFT. However, the appellants addressed the DGFT to extend the time and consequently, the DGFT themselves accepted the export made after
contesting
respondents in both the petitions are referred to as DGFT and DRI-
Customs.
5. A perusal of the material on record will indicate that ... 12068/2021 as well as the learned
counsel for the DGFT and DRI-Customs and perused the material
on record.
17. In addition to reiterating
contesting
respondents in both the petitions are referred to as DGFT and DRI-
Customs.
5. A perusal of the material on record will indicate that ... 12068/2021 as well as the learned
counsel for the DGFT and DRI-Customs and perused the material
on record.
17. In addition to reiterating
MEIS scrips, could be initiated by
the Customs authorities only after cancellation of the
instrument by the DGFT.
15.4. It is pertinent to note that ... whether jurisdiction under section 28AAA of the
Customs Act could have been invoked without the
DGFT having initiated process for cancellation of the
license
made to jurisdictional DGFT.
iv. DGFT being the Licensing authority, having
issued EODC once, it is not open for the Customs
Authorities to issue ... followed by
closure of corresponding Customs bonds, whether the
Customs can still issue demand notice independently?
ii) Whether customs duty (in nature of IGST
exporter by the DGFT has to be cancelled firstly by the licensing
authority i.e. DGFT. The customs department is not at all empowered ... withdrawing the MEIS benefit. The Customs
authorities can initiate action for recovery under the Customs Act, 1962
only once DGFT initiates action for cancellation
Verghese v. ITO
(b) Ranadey Micronutrients v. CCE
(c) Paper Products Ltd. v. CCE
( d) CCE v. Dhiren Chemical Industries Ltd .
(viii) Based ... exported, the Customs have all jurisdictions and nobody has questioned that part of the jurisdiction of the Customs. If the Customs authorities
exporter by the DGFT has to be cancelled firstly by
the licensing authority i.e. DGFT. The customs department is
not at all empowered ... withdrawing the MEIS benefit. The Customs authorities can
initiate action for recovery under the Customs Act, 1962 only
once DGFT initiates action for cancellation
