https://www.taxtmi.com/caselaws?id=398247 The case involved appeals regarding the legality of importing 'sweet whey powder' under duty-free import authorization licenses. The importer's exemption claims were denied, leading to duty liability confirmed by the Customs Commissioner. Customs authorities contended that the product did not align with the description of 'leavening agent' under the licenses. The judgment emphasized the eligibility of 'sweet whey powder' as a leavening agent and questioned the imposition of actual user conditions on license transferees, highlighting issues with compliance and technical specifications. en-us Thu, 11 Jun 2020 00:00:00 +0530 Tue, 09 Feb 2021 16:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=398247 The case involved appeals regarding the legality of importing 'sweet whey powder' under duty-free import authorization licenses. The importer's exemption claims were denied, leading to duty liability confirmed by the Customs Commissioner. Customs authorities contended that the product did not align with the description of 'leavening agent' under the licenses. The judgment emphasized the eligibility of 'sweet whey powder' as a leavening agent and questioned the imposition of actual user conditions on license transferees, highlighting issues with compliance and technical specifications. Case-Laws Customs Thu, 11 Jun 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=398247