4- PDF ATTACHED important /// Madras High Court ruled that the DGFT’s classification

[Amit Varaiya]

The Madras High Court ruled that the DGFT’s classification of goods under the EPCG Scheme is binding on Customs authorities and cannot be questioned unless the license is revoked or found to be fraudulently obtained. This ruling marks a significant development in the interpretation of administrative authority under export promotion schemes and carries important implications for the industry.

Our detailed tax alert on the case law is enclosed herewith. We trust you will find this useful.

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