Electronic certificates of origin enable preferential tariffs under the India-New Zealand FTA when format, verification, and filing requirements are m...
Customs approval for liquid cargo exports extends designated jetty operations while existing boarding station and customs area limits remain unchanged...
Mandatory compliance document verification now conditions out-of-charge clearance for imported cosmetics, drugs, and medical devices through PGA-facil...
Double taxation of turnover requires holistic verification across separately registered units and permits limited rectification of overlapping assessm...
The HC ruled in favor of the importer regarding classification disputes of fish protein obtained from decalcified fish scales under advance authorization. The court held that mis-description of imported inputs under advance authorization does not affect duty liability when DGFT authorities raised no breach concerns. The assessee imported identical products for years, described as "fish protein" (2012-2016) then "decalcified fish scale" (9 subsequent bills), with Revenue acknowledging no material difference. Since the Tribunal previously set aside differential duty demands for 42 earlier bills involving the same product, demanding differential duty for only 9 later transactions lacked justification. The imports qualified for nil duty under notification provisions applicable to advance authorization schemes. Without licensing authority objection or authorization cancellation, the Department cannot deny notification benefits. Appeal allowed.
The HC ruled in favor of the importer regarding classification disputes of fish protein obtained from decalcified fish scales under advance authorization. The court held that mis-description of imported inputs under advance authorization does not affect duty liability when DGFT authorities raised no breach concerns. The assessee imported identical products for years, described as "fish protein" (2012-2016) then "decalcified fish scale" (9 subsequent bills), with Revenue acknowledging no material difference. Since the Tribunal previously set aside differential duty demands for 42 earlier bills involving the same product, demanding differential duty for only 9 later transactions lacked justification. The imports qualified for nil duty under notification provisions applicable to advance authorization schemes. Without licensing authority objection or authorization cancellation, the Department cannot deny notification benefits. Appeal allowed.
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