https://www.taxtmi.com/caselaws?id=450868 CESTAT Bangalore allowed the appeal challenging denial of MEIS benefits for frozen seafood exports. The appellant exported Leather Jacket Fish under classification 03031900, which was eligible for MEIS during the relevant period. Revenue alleged wilful misclassification without evidence of suppression or misdeclaration. The goods were clearly described as Leather Jacket Fish in all documents, exports were allowed based on approved documents, and DGFT issued scrips after verification. Since DGFT had no objection to accepting shipping bills for MEIS benefits and scrips were valid in importers' hands, customs denial was unsustainable. The impugned order was set aside with consequential benefits. en-us Thu, 07 Mar 2024 00:00:00 +0530 Fri, 15 Mar 2024 07:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450868 CESTAT Bangalore allowed the appeal challenging denial of MEIS benefits for frozen seafood exports. The appellant exported Leather Jacket Fish under classification 03031900, which was eligible for MEIS during the relevant period. Revenue alleged wilful misclassification without evidence of suppression or misdeclaration. The goods were clearly described as Leather Jacket Fish in all documents, exports were allowed based on approved documents, and DGFT issued scrips after verification. Since DGFT had no objection to accepting shipping bills for MEIS benefits and scrips were valid in importers' hands, customs denial was unsustainable. The impugned order was set aside with consequential benefits. Case-Laws Customs Thu, 07 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450868