https://www.taxtmi.com/caselaws?id=392818 The Tribunal held that Cocoa powder could not be imported duty-free against DFIA meant for "Maida/Atta/Flour" as they are distinct products. It concluded that Cocoa powder does not qualify as "flour" under the DFIA regulations. The decision in a previous case was deemed inapplicable as it did not set a precedent. While the Department's demands were correct, they were time-barred, and penalties imposed were unjustified. The Tribunal partially allowed one appeal, allowed two appeals, rejected others due to limitation, and disposed of miscellaneous applications accordingly. en-us Wed, 26 Feb 2020 00:00:00 +0530 Sat, 29 Feb 2020 11:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=392818 The Tribunal held that Cocoa powder could not be imported duty-free against DFIA meant for "Maida/Atta/Flour" as they are distinct products. It concluded that Cocoa powder does not qualify as "flour" under the DFIA regulations. The decision in a previous case was deemed inapplicable as it did not set a precedent. While the Department's demands were correct, they were time-barred, and penalties imposed were unjustified. The Tribunal partially allowed one appeal, allowed two appeals, rejected others due to limitation, and disposed of miscellaneous applications accordingly. Case-Laws Customs Wed, 26 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=392818