https://www.taxtmi.com/highlights?id=77525 DFIA scheme - Import of ‘saffron’/ ‘saffron pushali B’ - ‘food flavour’ and ‘food colour’ in edible goods - actual use condition and disclosure - The Tribunal criticized the Customs authority for overstepping its jurisdiction by interpreting the Foreign Trade Policy and the exemptions therein. The Tribunal asserted that the Customs authority's role is limited to tax collection and prohibition enforcement, not policy interpretation. - The Tribunal highlighted that 'actual use' conditions for imports should not extend to post-exportation stages unless explicitly stated. en-us Sat, 18 May 2024 12:28:04 +0530 Sat, 18 May 2024 12:28:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=77525 DFIA scheme - Import of ‘saffron’/ ‘saffron pushali B’ - ‘food flavour’ and ‘food colour’ in edible goods - actual use condition and disclosure - The Tribunal criticized the Customs authority for overstepping its jurisdiction by interpreting the Foreign Trade Policy and the exemptions therein. The Tribunal asserted that the Customs authority's role is limited to tax collection and prohibition enforcement, not policy interpretation. - The Tribunal highlighted that 'actual use' conditions for imports should not extend to post-exportation stages unless explicitly stated. Highlights Customs Sat, 18 May 2024 12:28:04 +0530 https://www.taxtmi.com/highlights?id=77525