https://www.taxtmi.com/caselaws?id=448435 Madras HC allowed the petition, holding the customs authority lacked jurisdiction to issue the SCN dated 24 Nov 2020. Applying Supreme Court precedent, the court found that where the licensing authority (DGFT) has not cancelled or disavowed an issued license and has withdrawn earlier notices, customs/DRI cannot independently challenge the license on alleged misrepresentation. The HC set aside the impugned SCN as inconsistent with Circular No.334/1/2012-TRU and ruled in favour of the petitioner. en-us Wed, 29 Nov 2023 00:00:00 +0530 Tue, 18 Nov 2025 10:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448435 Madras HC allowed the petition, holding the customs authority lacked jurisdiction to issue the SCN dated 24 Nov 2020. Applying Supreme Court precedent, the court found that where the licensing authority (DGFT) has not cancelled or disavowed an issued license and has withdrawn earlier notices, customs/DRI cannot independently challenge the license on alleged misrepresentation. The HC set aside the impugned SCN as inconsistent with Circular No.334/1/2012-TRU and ruled in favour of the petitioner. Case-Laws Customs Wed, 29 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448435