This case deals with the classification of handcrafted stone articles like 'Chakla Belan' (rolling board...

This case deals with the classification of handcrafted stone articles like 'Chakla Belan' (rolling board and pin), mortar, pestle, etc. for export under the Merchandise Exports from India Scheme (MEIS). The key points are: Self-assessment procedure under Customs Act empowers authorities to verify valuation, classification, exemptions, etc. The exporters classified the goods under ITC(HS) 68159990, entitling 5-7% MEIS rewards. Authorities later objected, alleging misclassification to claim higher rewards. The HC examined the scope of assessment, audit, and recovery powers under Customs Act and Foreign Trade (Development & Regulation) Act/Rules. It held customs cannot question MEIS certificates issued by DGFT without DGFT's adjudication on va..... .....

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