Delhi High Court Dismisses Petition Challenging Reclassification of Handicraft Exports: "MEIS Benefits Were Not Available for Goods Incorrectly Classified Under ITC(HS); Misclassification Violates Customs Act Sections 28 and 28AAA"

Delhi High Court Dismisses Petition Challenging Reclassification of Handicraft Exports: “MEIS Benefits Were Not Available for Goods Incorrectly Classified Under ITC(HS); Misclassification Violates Customs Act Sections 28 and 28AAA”

Court's Decision The Delhi High Court rejected the petitions and affirmed the reclassification of exported goods by the Customs Department under CTH 6802, which invalidated the petitioners' claim for MEIS…