https://www.taxtmi.com/caselaws?id=776712 CESTAT (Mumbai) allowed the appeal and set aside the Commissioner's O-in-O that had imposed redemption fines and penalties under ss.112(a)/114A for alleged misuse of DFIA/AA imports. The Tribunal found the DGFT had examined allegations and concluded there was no misutilisation; Customs cannot refuse exemption or determine licence validity where DGFT has cleared the licence. The Tribunal relied on higher-court principles that licence validity and EO compliance are for DGFT, not Customs, and therefore reversed the penalty order. en-us Thu, 14 Aug 2025 00:00:00 +0530 Mon, 18 Aug 2025 08:39:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776712 CESTAT (Mumbai) allowed the appeal and set aside the Commissioner's O-in-O that had imposed redemption fines and penalties under ss.112(a)/114A for alleged misuse of DFIA/AA imports. The Tribunal found the DGFT had examined allegations and concluded there was no misutilisation; Customs cannot refuse exemption or determine licence validity where DGFT has cleared the licence. The Tribunal relied on higher-court principles that licence validity and EO compliance are for DGFT, not Customs, and therefore reversed the penalty order. Case-Laws Customs Thu, 14 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776712