{"id":9728,"date":"2026-06-22T19:10:23","date_gmt":"2026-06-22T13:40:23","guid":{"rendered":"https:\/\/www.centaxonline.com\/blog\/?p=9728"},"modified":"2026-06-22T19:10:23","modified_gmt":"2026-06-22T13:40:23","slug":"customs-exemption-cannot-be-denied-due-to-dgft-licence-reference-to-another-notification-cestat","status":"publish","type":"post","link":"https:\/\/www.centaxonline.com\/blog\/customs-exemption-cannot-be-denied-due-to-dgft-licence-reference-to-another-notification-cestat","title":{"rendered":"Customs Exemption Cannot Be Denied Due to DGFT Licence Reference to Another Notification | CESTAT"},"content":{"rendered":"<pre><strong>Case Details: <a href=\"https:\/\/www.centaxonline.com\/latest-news-updates\/customs\/101010000000421343\/customs-cannot-deny-exemption-benefit-merely-because-dgft-licence-referred-to-another-notification-cestat\">Yash Oro India Pvt. Ltd. vs. Principal Commissioner of Customs ACC (Import), New Delhi (2026) 43 Centax 104 (Tri.-Del)<\/a><\/strong><\/pre>\n<h2><em>Judiciary and Counsel Details<\/em><\/h2>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li><strong>Justice Dilip Gupta<\/strong>, President &amp; Shri P.V. Subba Rao, Member (T)<\/li>\n<li><strong>S\/Shri Kishore Kunal<\/strong>, <strong>Ms Runjhun Pare<\/strong> &amp; <strong>Govind Gupta<\/strong>, Advs., for the Appellant.<\/li>\n<li><strong>S\/Shri Ranjan Prakash<\/strong> &amp; <strong>Nikhil Mohan Goyal<\/strong>, Authorised Representatives, for the Respondent.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h2><em>Facts of the Case<\/em><\/h2>\n<p>The appellant imported gold dore bars from Tanzania under a valid DGFT licence, which stipulated that the imports would be subject to Notification No. 12\/2012-Cus. The appellant, however, claimed exemption from customs duty under Notification No. 96\/2008-Cus., applicable to imports from Least Developed Countries. The Department alleged violation of the licence conditions and demanded customs duty, interest, penalty and redemption fine on the ground that the appellant was required to pay duty under Notification No. 12\/2012-Cus.<\/p>\n<h2><em>CESTAT Held<\/em><\/h2>\n<p>The Tribunal held that the DGFT licence merely required compliance with Notification No. 12\/2012-Cus. and did not prohibit the appellant from availing any other exemption otherwise available under law. Since the appellant&#8217;s eligibility for exemption under Notification No. 96\/2008-Cus. was not disputed, the benefit thereof could not be denied merely because the licence referred to another notification. Further, Customs authorities could not question or disregard a valid and subsisting DGFT licence in the absence of any action by the DGFT. Accordingly, the demand of customs duty, along with interest, penalty and redemption fine, was set aside.<\/p>\n<h2><em>List of Cases Cited<\/em><\/h2>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2003%20(151)%20E.L.T.%20254%20(S.C.)&amp;itemType=AP\">Titan Medical Systems Pvt. Ltd. v. Collector of Customs<\/a> \u2014 2003 (151) E.L.T. 254 (S.C.) \u2014 Relied on [Paras 12, 29]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2008%20(226)%20E.L.T.%2016%20(S.C.)&amp;itemType=AP\">Union of India v. Inter Continental (India)<\/a> \u2014 2008 (226) E.L.T. 16 (S.C.) \u2014 Referred [Para 12]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2006%20(194)%20E.L.T.%2011%20(S.C.)&amp;itemType=AP\">Tata Teleservices Ltd. v. Commissioner of Customs<\/a> \u2014 2006 (194) E.L.T. 11 (S.C.) \u2014 Referred [Para 12]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=1994%20(71)%20E.L.T.%20325%20(S.C.)&amp;itemType=AP\">Hind Plastics v. Collector of Customs<\/a> \u2014 1994 (71) E.L.T. 325 (S.C.) \u2014 Referred [Para 12]<\/li>\n<li>Tasha Gold Pvt. Ltd. v. Union of India \u2014 W.P. (C) No. 1137 of 2023, decided on 06.07.2023 \u2014 Distinguished [Paras 13, 24]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2015%20(321)%20E.L.T.%20664%20(Bom.)&amp;itemType=AP\">JSW Energy Ltd. v. Union of India<\/a> \u2014 2015 (321) E.L.T. 664 (Bom.) \u2014 Relied on [Para 22]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=(2026)%2039%20Centax%20151%20(Del.)&amp;itemType=AP\">Designco v. Union of India<\/a> \u2014 (2026) 39 Centax 151 (Del.) \u2014 Relied on [Paras 27, 28, 29]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2016%20(342)%20E.L.T.%2059%20(Del.)&amp;itemType=AP\">Simplex Infrastructure Ltd. v. Union of India<\/a> \u2014 2016 (342) E.L.T. 59 (Del.) \u2014 Referred [Para 28]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2014%20(301)%20E.L.T.%20446%20(Guj.)&amp;itemType=AP\">Alstom India Ltd. v. Union of India<\/a> \u2014 2014 (301) E.L.T. 446 (Guj.) \u2014 Referred [Para 28]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2010%20(252)%20E.L.T.%2042%20(All.)&amp;itemType=AP\">PTC Industries Ltd. v. Union of India<\/a> \u2014 2010 (252) E.L.T. 42 (All.) \u2014 Referred [Para 28]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2004%20(173)%20E.L.T.%203%20(Bom.)&amp;itemType=AP\">Pradip Polyfils Pvt. Ltd. v. Union of India<\/a> \u2014 2004 (173) E.L.T. 3 (Bom.) \u2014 Referred [Para 28]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2004%20(173)%20E.L.T.%203%20(Bom.)&amp;itemType=AP\">Autolite (India) Ltd. v. Union of India<\/a> \u2014 2003 (157) E.L.T. 13 (Bom.) \u2014 Referred [Para 28]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2007%20(213)%20E.L.T.%20641%20(Bom.)&amp;itemType=AP\">Commissioner of Customs (E.P.) v. Jupiter Exports<\/a> \u2014 2007 (213) E.L.T. 641 (Bom.) \u2014 Referred [Para 28]<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h2><em>List of Notifications Cited<\/em><\/h2>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=NOTIFICATION%20NO.%2096%2F2008-CUS.&amp;itemType=AP\">Notification No. 96\/2008-Cus<\/a>, dated 13-8-2008 [Para 2]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=Notification%20No.%2012%2F2012-Cus.&amp;itemType=AP\">Notification No. 12\/2012-Cus<\/a>, dated 17-3-2012 [Paras 2, 7]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=Notification%20No.%2050%2F2017&amp;itemType=AP\">Notification No. 50\/2017<\/a>, dated 30-6-2017 [Para 6]<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Case Details: Yash Oro India Pvt. Ltd. vs. Principal Commissioner of Customs&hellip;<\/p>\n","protected":false},"author":19,"featured_media":9738,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[38,177,47],"tags":[],"class_list":["post-9728","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-customs","category-customs-news","category-custom-case-chronicles"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Customs Exemption Cannot Be Denied Due to DGFT Licence Reference to Another Notification | CESTAT<\/title>\n<meta name=\"description\" content=\"CESTAT held that customs exemption cannot be denied merely because a DGFT licence referred to another notification when eligibility is undisputed.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.centaxonline.com\/blog\/customs-exemption-cannot-be-denied-due-to-dgft-licence-reference-to-another-notification-cestat\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Customs Exemption Cannot Be Denied Due to DGFT Licence Reference to Another Notification | CESTAT\" \/>\n<meta property=\"og:description\" content=\"CESTAT held that customs exemption cannot be denied merely because a DGFT licence referred to another notification when eligibility is undisputed.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.centaxonline.com\/blog\/customs-exemption-cannot-be-denied-due-to-dgft-licence-reference-to-another-notification-cestat\" \/>\n<meta property=\"og:site_name\" content=\"Centax-Blogs\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/centaxindia\" \/>\n<meta property=\"article:published_time\" content=\"2026-06-22T13:40:23+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2026\/06\/1.-Customs-Exemption-Cannot-Be-Denied-Due-to-DGFT-Licence-Reference-to-Another-Notification-CESTAT.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"920\" \/>\n\t<meta property=\"og:image:height\" content=\"540\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Centax\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Centax\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"3 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/www.centaxonline.com\/blog\/customs-exemption-cannot-be-denied-due-to-dgft-licence-reference-to-another-notification-cestat#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.centaxonline.com\/blog\/customs-exemption-cannot-be-denied-due-to-dgft-licence-reference-to-another-notification-cestat\"},\"author\":{\"name\":\"Centax\",\"@id\":\"https:\/\/www.centaxonline.com\/blog\/#\/schema\/person\/f4400180c72e79f30e22a263f2d8fd0a\"},\"headline\":\"Customs Exemption Cannot Be Denied Due to DGFT Licence Reference to Another Notification | CESTAT\",\"datePublished\":\"2026-06-22T13:40:23+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.centaxonline.com\/blog\/customs-exemption-cannot-be-denied-due-to-dgft-licence-reference-to-another-notification-cestat\"},\"wordCount\":443,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/www.centaxonline.com\/blog\/#organization\"},\"image\":{\"@id\":\"https:\/\/www.centaxonline.com\/blog\/customs-exemption-cannot-be-denied-due-to-dgft-licence-reference-to-another-notification-cestat#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2026\/06\/1.-Customs-Exemption-Cannot-Be-Denied-Due-to-DGFT-Licence-Reference-to-Another-Notification-CESTAT.jpg\",\"articleSection\":[\"Customs\",\"News\",\"Case Chronicles\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/www.centaxonline.com\/blog\/customs-exemption-cannot-be-denied-due-to-dgft-licence-reference-to-another-notification-cestat#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.centaxonline.com\/blog\/customs-exemption-cannot-be-denied-due-to-dgft-licence-reference-to-another-notification-cestat\",\"url\":\"https:\/\/www.centaxonline.com\/blog\/customs-exemption-cannot-be-denied-due-to-dgft-licence-reference-to-another-notification-cestat\",\"name\":\"Customs Exemption Cannot Be Denied Due to DGFT Licence Reference to Another Notification | CESTAT\",\"isPartOf\":{\"@id\":\"https:\/\/www.centaxonline.com\/blog\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/www.centaxonline.com\/blog\/customs-exemption-cannot-be-denied-due-to-dgft-licence-reference-to-another-notification-cestat#primaryimage\"},\"image\":{\"@id\":\"https:\/\/www.centaxonline.com\/blog\/customs-exemption-cannot-be-denied-due-to-dgft-licence-reference-to-another-notification-cestat#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2026\/06\/1.-Customs-Exemption-Cannot-Be-Denied-Due-to-DGFT-Licence-Reference-to-Another-Notification-CESTAT.jpg\",\"datePublished\":\"2026-06-22T13:40:23+00:00\",\"description\":\"CESTAT held that customs exemption cannot be denied merely because a DGFT licence referred to another notification when eligibility is undisputed.\",\"breadcrumb\":{\"@id\":\"https:\/\/www.centaxonline.com\/blog\/customs-exemption-cannot-be-denied-due-to-dgft-licence-reference-to-another-notification-cestat#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.centaxonline.com\/blog\/customs-exemption-cannot-be-denied-due-to-dgft-licence-reference-to-another-notification-cestat\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.centaxonline.com\/blog\/customs-exemption-cannot-be-denied-due-to-dgft-licence-reference-to-another-notification-cestat#primaryimage\",\"url\":\"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2026\/06\/1.-Customs-Exemption-Cannot-Be-Denied-Due-to-DGFT-Licence-Reference-to-Another-Notification-CESTAT.jpg\",\"contentUrl\":\"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2026\/06\/1.-Customs-Exemption-Cannot-Be-Denied-Due-to-DGFT-Licence-Reference-to-Another-Notification-CESTAT.jpg\",\"width\":920,\"height\":540,\"caption\":\"Customs Exemption Under DGFT Licence\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.centaxonline.com\/blog\/customs-exemption-cannot-be-denied-due-to-dgft-licence-reference-to-another-notification-cestat#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/www.centaxonline.com\/blog\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Customs Exemption Cannot Be Denied Due to DGFT Licence Reference to Another Notification | CESTAT\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.centaxonline.com\/blog\/#website\",\"url\":\"https:\/\/www.centaxonline.com\/blog\/\",\"name\":\"Centax-Blogs\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\/\/www.centaxonline.com\/blog\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.centaxonline.com\/blog\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/www.centaxonline.com\/blog\/#organization\",\"name\":\"Centax-Blogs\",\"url\":\"https:\/\/www.centaxonline.com\/blog\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.centaxonline.com\/blog\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2023\/12\/CNETAX-LOGO-1.webp\",\"contentUrl\":\"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2023\/12\/CNETAX-LOGO-1.webp\",\"width\":536,\"height\":133,\"caption\":\"Centax-Blogs\"},\"image\":{\"@id\":\"https:\/\/www.centaxonline.com\/blog\/#\/schema\/logo\/image\/\"},\"sameAs\":[\"https:\/\/www.facebook.com\/centaxindia\"]},{\"@type\":\"Person\",\"@id\":\"https:\/\/www.centaxonline.com\/blog\/#\/schema\/person\/f4400180c72e79f30e22a263f2d8fd0a\",\"name\":\"Centax\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.centaxonline.com\/blog\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/795c4221b76ac6ccc3cbba0cc63dd055?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/795c4221b76ac6ccc3cbba0cc63dd055?s=96&d=mm&r=g\",\"caption\":\"Centax\"},\"url\":\"https:\/\/www.centaxonline.com\/blog\/author\/centax-editorial-team\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Customs Exemption Cannot Be Denied Due to DGFT Licence Reference to Another Notification | CESTAT","description":"CESTAT held that customs exemption cannot be denied merely because a DGFT licence referred to another notification when eligibility is undisputed.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.centaxonline.com\/blog\/customs-exemption-cannot-be-denied-due-to-dgft-licence-reference-to-another-notification-cestat","og_locale":"en_US","og_type":"article","og_title":"Customs Exemption Cannot Be Denied Due to DGFT Licence Reference to Another Notification | CESTAT","og_description":"CESTAT held that customs exemption cannot be denied merely because a DGFT licence referred to another notification when eligibility is undisputed.","og_url":"https:\/\/www.centaxonline.com\/blog\/customs-exemption-cannot-be-denied-due-to-dgft-licence-reference-to-another-notification-cestat","og_site_name":"Centax-Blogs","article_publisher":"https:\/\/www.facebook.com\/centaxindia","article_published_time":"2026-06-22T13:40:23+00:00","og_image":[{"width":920,"height":540,"url":"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2026\/06\/1.-Customs-Exemption-Cannot-Be-Denied-Due-to-DGFT-Licence-Reference-to-Another-Notification-CESTAT.jpg","type":"image\/jpeg"}],"author":"Centax","twitter_card":"summary_large_image","twitter_misc":{"Written by":"Centax","Est. reading time":"3 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.centaxonline.com\/blog\/customs-exemption-cannot-be-denied-due-to-dgft-licence-reference-to-another-notification-cestat#article","isPartOf":{"@id":"https:\/\/www.centaxonline.com\/blog\/customs-exemption-cannot-be-denied-due-to-dgft-licence-reference-to-another-notification-cestat"},"author":{"name":"Centax","@id":"https:\/\/www.centaxonline.com\/blog\/#\/schema\/person\/f4400180c72e79f30e22a263f2d8fd0a"},"headline":"Customs Exemption Cannot Be Denied Due to DGFT Licence Reference to Another Notification | CESTAT","datePublished":"2026-06-22T13:40:23+00:00","mainEntityOfPage":{"@id":"https:\/\/www.centaxonline.com\/blog\/customs-exemption-cannot-be-denied-due-to-dgft-licence-reference-to-another-notification-cestat"},"wordCount":443,"commentCount":0,"publisher":{"@id":"https:\/\/www.centaxonline.com\/blog\/#organization"},"image":{"@id":"https:\/\/www.centaxonline.com\/blog\/customs-exemption-cannot-be-denied-due-to-dgft-licence-reference-to-another-notification-cestat#primaryimage"},"thumbnailUrl":"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2026\/06\/1.-Customs-Exemption-Cannot-Be-Denied-Due-to-DGFT-Licence-Reference-to-Another-Notification-CESTAT.jpg","articleSection":["Customs","News","Case Chronicles"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.centaxonline.com\/blog\/customs-exemption-cannot-be-denied-due-to-dgft-licence-reference-to-another-notification-cestat#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.centaxonline.com\/blog\/customs-exemption-cannot-be-denied-due-to-dgft-licence-reference-to-another-notification-cestat","url":"https:\/\/www.centaxonline.com\/blog\/customs-exemption-cannot-be-denied-due-to-dgft-licence-reference-to-another-notification-cestat","name":"Customs Exemption Cannot Be Denied Due to DGFT Licence Reference to Another Notification | CESTAT","isPartOf":{"@id":"https:\/\/www.centaxonline.com\/blog\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.centaxonline.com\/blog\/customs-exemption-cannot-be-denied-due-to-dgft-licence-reference-to-another-notification-cestat#primaryimage"},"image":{"@id":"https:\/\/www.centaxonline.com\/blog\/customs-exemption-cannot-be-denied-due-to-dgft-licence-reference-to-another-notification-cestat#primaryimage"},"thumbnailUrl":"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2026\/06\/1.-Customs-Exemption-Cannot-Be-Denied-Due-to-DGFT-Licence-Reference-to-Another-Notification-CESTAT.jpg","datePublished":"2026-06-22T13:40:23+00:00","description":"CESTAT held that customs exemption cannot be denied merely because a DGFT licence referred to another notification when eligibility is undisputed.","breadcrumb":{"@id":"https:\/\/www.centaxonline.com\/blog\/customs-exemption-cannot-be-denied-due-to-dgft-licence-reference-to-another-notification-cestat#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.centaxonline.com\/blog\/customs-exemption-cannot-be-denied-due-to-dgft-licence-reference-to-another-notification-cestat"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.centaxonline.com\/blog\/customs-exemption-cannot-be-denied-due-to-dgft-licence-reference-to-another-notification-cestat#primaryimage","url":"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2026\/06\/1.-Customs-Exemption-Cannot-Be-Denied-Due-to-DGFT-Licence-Reference-to-Another-Notification-CESTAT.jpg","contentUrl":"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2026\/06\/1.-Customs-Exemption-Cannot-Be-Denied-Due-to-DGFT-Licence-Reference-to-Another-Notification-CESTAT.jpg","width":920,"height":540,"caption":"Customs Exemption Under DGFT Licence"},{"@type":"BreadcrumbList","@id":"https:\/\/www.centaxonline.com\/blog\/customs-exemption-cannot-be-denied-due-to-dgft-licence-reference-to-another-notification-cestat#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.centaxonline.com\/blog\/"},{"@type":"ListItem","position":2,"name":"Customs Exemption Cannot Be Denied Due to DGFT Licence Reference to Another Notification | CESTAT"}]},{"@type":"WebSite","@id":"https:\/\/www.centaxonline.com\/blog\/#website","url":"https:\/\/www.centaxonline.com\/blog\/","name":"Centax-Blogs","description":"","publisher":{"@id":"https:\/\/www.centaxonline.com\/blog\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.centaxonline.com\/blog\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/www.centaxonline.com\/blog\/#organization","name":"Centax-Blogs","url":"https:\/\/www.centaxonline.com\/blog\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.centaxonline.com\/blog\/#\/schema\/logo\/image\/","url":"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2023\/12\/CNETAX-LOGO-1.webp","contentUrl":"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2023\/12\/CNETAX-LOGO-1.webp","width":536,"height":133,"caption":"Centax-Blogs"},"image":{"@id":"https:\/\/www.centaxonline.com\/blog\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/centaxindia"]},{"@type":"Person","@id":"https:\/\/www.centaxonline.com\/blog\/#\/schema\/person\/f4400180c72e79f30e22a263f2d8fd0a","name":"Centax","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.centaxonline.com\/blog\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/795c4221b76ac6ccc3cbba0cc63dd055?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/795c4221b76ac6ccc3cbba0cc63dd055?s=96&d=mm&r=g","caption":"Centax"},"url":"https:\/\/www.centaxonline.com\/blog\/author\/centax-editorial-team"}]}},"_links":{"self":[{"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/posts\/9728","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/users\/19"}],"replies":[{"embeddable":true,"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/comments?post=9728"}],"version-history":[{"count":4,"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/posts\/9728\/revisions"}],"predecessor-version":[{"id":9734,"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/posts\/9728\/revisions\/9734"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/media\/9738"}],"wp:attachment":[{"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/media?parent=9728"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/categories?post=9728"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/tags?post=9728"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}