Alternative statutory remedy and unexplained delay barred writ review of customs confiscation adjudication, leaving merits for appellate consideration...
Authorised courier due diligence protects against penalties where declared exports conceal prohibited goods despite proper documentation and customs p...
Whether the goods are classifiable as dried raisins and thereby eligible for notification exemption: applying GRI 1 and Chapter/Heading notes, the Authority finds that goods described as dark seedless raisins retain the essential character of dried grapes and fall within Customs Tariff subheading 08062010 (raisins); outcome - classifiable under CTI 08062010. Eligibility for exemption under Sr. No. 28, Notification No. 45/2025 depends on botanical origin: raisins must be Vitis vinifera (Black Corinth/seedless). Outcome - if importer proves origin via PQ/FSSAI certification and product verification at port, the goods qualify for the specified exemption; otherwise, exemption denied. - AAR
Whether the goods are classifiable as dried raisins and thereby eligible for notification exemption: applying GRI 1 and Chapter/Heading notes, the Authority finds that goods described as dark seedless raisins retain the essential character of dried grapes and fall within Customs Tariff subheading 08062010 (raisins); outcome - classifiable under CTI 08062010. Eligibility for exemption under Sr. No. 28, Notification No. 45/2025 depends on botanical origin: raisins must be Vitis vinifera (Black Corinth/seedless). Outcome - if importer proves origin via PQ/FSSAI certification and product verification at port, the goods qualify for the specified exemption; otherwise, exemption denied. - AAR
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