https://www.taxtmi.com/caselaws?id=377702 The court concluded that the petitioner, a Private Limited Company, is entitled to import popcorn maize under the Duty Free Import Authorisation (DFIA) Scheme under SION entry E75. The court held that there is no restriction on the variety of maize specified in the entry, allowing for the import of popcorn maize. It was determined that the petitioner did not violate Clause 4.12(i) of the FTP 2015-20, as "maize" is considered a specific input. Additionally, the court interpreted the term "maize" broadly in SION E75 to include popcorn maize, rejecting the argument of misuse of the DFIA scheme and denying the retrospective application of policy circulars. The respondents were directed to issue the necessary authorizations to the petitioner. en-us Fri, 29 Mar 2019 00:00:00 +0530 Tue, 03 Sep 2019 14:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=377702 The court concluded that the petitioner, a Private Limited Company, is entitled to import popcorn maize under the Duty Free Import Authorisation (DFIA) Scheme under SION entry E75. The court held that there is no restriction on the variety of maize specified in the entry, allowing for the import of popcorn maize. It was determined that the petitioner did not violate Clause 4.12(i) of the FTP 2015-20, as "maize" is considered a specific input. Additionally, the court interpreted the term "maize" broadly in SION E75 to include popcorn maize, rejecting the argument of misuse of the DFIA scheme and denying the retrospective application of policy circulars. The respondents were directed to issue the necessary authorizations to the petitioner. Case-Laws Customs Fri, 29 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=377702