https://www.taxtmi.com/caselaws?id=431257 Where a DFIA export claim could fit two eligible SION entries, the immediately used input governed classification: starch slurry was treated as the relevant input for liquid glucose concentrate, so SION Entry E22 was upheld and the claim to import starch sustained. Customs also could not invoke section 28AAA to recover duty against valid, uncancelled DFIA licences issued by DGFT, because no competent licensing authority had cancelled, suspended, or otherwise found fraudulent procurement of the licences. On those facts, the duty demand was unsustainable and the impugned order was set aside. en-us Wed, 07 Dec 2022 00:00:00 +0530 Fri, 09 Dec 2022 10:00:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=431257 Where a DFIA export claim could fit two eligible SION entries, the immediately used input governed classification: starch slurry was treated as the relevant input for liquid glucose concentrate, so SION Entry E22 was upheld and the claim to import starch sustained. Customs also could not invoke section 28AAA to recover duty against valid, uncancelled DFIA licences issued by DGFT, because no competent licensing authority had cancelled, suspended, or otherwise found fraudulent procurement of the licences. On those facts, the duty demand was unsustainable and the impugned order was set aside. Case-Laws Customs Wed, 07 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=431257