Benami transaction and beneficial ownership: documentary and circumstantial evidence show payors were true beneficiaries, resulting in PBPTA consequen...
Denial of Preferential Treatment under SAFTA overturned where unchallenged Country of Origin certificate warranted exemption under Notification benefi...
Continuing offence of money-laundering: discharge set aside and proceedings reinstated where laundering continued after inclusion of predicate offence...
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
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4813 
Join Channel 
