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    Customs

    Prohibited goods - areca nuts - So far as the prohibition under...

    DGFT Notification Allows Areca Nut Imports Based on CIF Value, Not Customs Act Assessable Value, If Above Threshold.

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    CustomsApril 14, 2023Case LawsAT

    Prohibited goods - areca nuts - So far as the prohibition under the notification issued by the DGFT is concerned, it is based on the CIF value, i.e., the transaction value including the cost, freight and transit insurance. It is not based on the assessable value under the Customs Act. Therefore, so long as the CIF value is as per the DGFT Notification, import of the goods is not prohibited. Therefore, the areca nuts which were imported were not prohibited because the CIF value was not below the threshold. - AT

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    ActsIncome Tax
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