Search: section 28AAA
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September 2026
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CustomsScrip fraud cases under section 28AAA: Customs must first adjudicate the misdeclaration, then ask DGFT to cancel
Section 28AAAClarifiedInstruction 17/2026-Customs tells field formations how to decide show cause notices that were held up because DGFT had not cancelled the instrument — in three situations the wait is no longer the rule.
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