Madras High Court Considers Appeal Challenging Customs Broker's Penalty Under Section 114AA, Questions Jurisdiction Over MEIS Classification. Three substantial questions of law framed under Section 130 of Customs Act, 1944 regarding the authority of customs to penalise for MEIS scrip classification and applicability of Section 28/28AAA.
15 Apr 2026The matter concerned an appeal under Section 130 of the Customs Act, 1944 before the Madurai Bench of the Madras High Court, filed by a licensed Custo...





