https://www.taxtmi.com/caselaws?id=774655 The CESTAT Mumbai-AT allowed an appeal challenging confiscation of export goods under section 51 of Customs Act, 1962, relating to MEIS benefits under Foreign Trade Policy. The tribunal held that proceedings aimed at erasing export promotion scheme benefits without allegations of non-export or questionable quality/value were invalid. The court ruled that ITC (HS) Code is direction-neutral enumeration not governed by Customs Tariff Act provisions, and customs authorities lack jurisdiction to re-determine ITC (HS) codes in shipping bills for FTP purposes. The re-determination was deemed without legal authority, making consequent denial of scrip eligibility invalid, resulting in the impugned order being set aside. en-us Tue, 13 May 2025 00:00:00 +0530 Sat, 12 Jul 2025 08:40:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774655 The CESTAT Mumbai-AT allowed an appeal challenging confiscation of export goods under section 51 of Customs Act, 1962, relating to MEIS benefits under Foreign Trade Policy. The tribunal held that proceedings aimed at erasing export promotion scheme benefits without allegations of non-export or questionable quality/value were invalid. The court ruled that ITC (HS) Code is direction-neutral enumeration not governed by Customs Tariff Act provisions, and customs authorities lack jurisdiction to re-determine ITC (HS) codes in shipping bills for FTP purposes. The re-determination was deemed without legal authority, making consequent denial of scrip eligibility invalid, resulting in the impugned order being set aside. Case-Laws Customs Tue, 13 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774655