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

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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)…

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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.

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Customs Duty Demand

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

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