No Customs Duty Demand Without DGFT Cancellation of FPS Scrips: CESTAT

HomeIndirect TaxesNo Customs Duty Demand Without DGFT Cancellation of FPS Scrips: CESTAT

No Customs Duty Demand Without DGFT Cancellation of FPS Scrips: CESTAT

Indirect Taxes

Published on

19/02/2026

By Mariya Paliwala

🚀 Stay Connected With JurisHour

WhatsApp X Telegram

The Ahmedabad Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that no duty demand, redemption fine, or penalty can be imposed under Section 28AAA of the Customs Act unless the export incentive scrips are first cancelled by the Directorate General of Foreign Trade (DGFT). The bench of Somesh Arora (Judicial Member)…

Membership Required

You must be a member to access this content.

View Membership Levels

Already a member? Log in here

Mariya Paliwala https://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.

Tags
Customs Duty Demand

No Customs Duty Demand Without DGFT Cancellation of FPS Scrips: CESTAT

Membership Required

Latest articles

Punjab Roadways Not Liable for Service Tax as Manpower Supply Agency: CESTAT

Fresh SCN Not Required for Classification Decided During Adjudication: CESTAT Upholds Excise Refund on Exported Goods

Customs Dept. Can’t Reject Declared Import Value Solely on Directorate of Valuation Guidelines Without Evidence: CESTAT

Deletion of Phrase from Input Service Definition Doesn’t Bar Credit: CESTAT Allows CENVAT Credit on Factory ‘Setting Up’ Services

More like this

Punjab Roadways Not Liable for Service Tax as Manpower Supply Agency: CESTAT

Fresh SCN Not Required for Classification Decided During Adjudication: CESTAT Upholds Excise Refund on Exported Goods

Customs Dept. Can’t Reject Declared Import Value Solely on Directorate of Valuation Guidelines Without Evidence: CESTAT

About us

Company

Categories