https://www.taxtmi.com/caselaws?id=251118 Gujarat HC held that areca nut fell within the generic DFIA/SION description and therefore qualified for exemption under Customs Notification No. 40/2006, because the policy language was illustrative and DGFT clarification supported that reading. It further held that seizure under the Customs Act was unsustainable since the importer had correctly described the goods and a lawful exemption claim did not amount to misdeclaration or a basis for confiscation. The final assessment orders denying exemption were quashed for breach of natural justice, including failure to give an effective hearing and to supply relied-upon material. en-us Thu, 02 May 2013 00:00:00 +0530 Thu, 04 Sep 2014 17:07:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251118 Gujarat HC held that areca nut fell within the generic DFIA/SION description and therefore qualified for exemption under Customs Notification No. 40/2006, because the policy language was illustrative and DGFT clarification supported that reading. It further held that seizure under the Customs Act was unsustainable since the importer had correctly described the goods and a lawful exemption claim did not amount to misdeclaration or a basis for confiscation. The final assessment orders denying exemption were quashed for breach of natural justice, including failure to give an effective hearing and to supply relied-upon material. Case-Laws Customs Thu, 02 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251118