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Customs Dept. Can’t Recover Duty Without Cancellation of DFRC by DGFT: Punjab & Haryana HC Quashes DRI SCN

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By Mariya Paliwala
Customs Dept. Can’t Recover Duty Without Cancellation of DFRC by DGFT: Punjab & Haryana HC Quashes DRI SCN

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The Punjab and Haryana High Court has set aside show cause notices issued by the Directorate of Revenue Intelligence (DRI) against exporters of bicycle parts under the Duty Free Replenishment Certificate (DFRC) scheme, holding that in the absence of cancellation of DFRC by the Directorate General of Foreign Trade (DGFT), the customs authorities had no…

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Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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