https://www.taxtmi.com/caselaws?id=772255 CESTAT New Delhi set aside the Principal Commissioner's order invoking section 28AAA of the Customs Act without DGFT cancellation of the export license. Following Delhi HC precedent in Amit Exports case, the tribunal held customs authorities lack jurisdiction to doubt DGFT-issued instruments absent formal cancellation proceedings. The order confiscating goods and imposing penalties under sections 114AA and 114(iii) was quashed as it relied on inadmissible statements under section 108. The tribunal emphasized that only DGFT has authority to interpret policy provisions and cancel export instruments, making the customs adjudication without such cancellation impermissible. en-us Wed, 04 Jun 2025 00:00:00 +0530 Fri, 06 Jun 2025 08:30:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772255 CESTAT New Delhi set aside the Principal Commissioner's order invoking section 28AAA of the Customs Act without DGFT cancellation of the export license. Following Delhi HC precedent in Amit Exports case, the tribunal held customs authorities lack jurisdiction to doubt DGFT-issued instruments absent formal cancellation proceedings. The order confiscating goods and imposing penalties under sections 114AA and 114(iii) was quashed as it relied on inadmissible statements under section 108. The tribunal emphasized that only DGFT has authority to interpret policy provisions and cancel export instruments, making the customs adjudication without such cancellation impermissible. Case-Laws Customs Wed, 04 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772255