https://www.taxtmi.com/caselaws?id=767873 Conditions attached to the DFIA scheme and related handbook provisions governed entitlement to duty-free import benefits and the description of imported inputs, but they did not by themselves render otherwise freely exportable goods prohibited for export. The exported pan masala and gutkha were not shown to be restricted under the Foreign Trade Policy or any other law, and there was no evidence that they were resultant products of the disputed inputs. Non-declaration in the shipping bills could at most affect DFIA-related benefits or licensing action; it did not justify confiscation under Section 113(d) of the Customs Act or the consequent penalty. Prior DGFT action on the same alleged suppression also indicated that customs proceedings could not punish the same default again. en-us Tue, 25 Mar 2025 00:00:00 +0530 Wed, 26 Mar 2025 11:28:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767873 Conditions attached to the DFIA scheme and related handbook provisions governed entitlement to duty-free import benefits and the description of imported inputs, but they did not by themselves render otherwise freely exportable goods prohibited for export. The exported pan masala and gutkha were not shown to be restricted under the Foreign Trade Policy or any other law, and there was no evidence that they were resultant products of the disputed inputs. Non-declaration in the shipping bills could at most affect DFIA-related benefits or licensing action; it did not justify confiscation under Section 113(d) of the Customs Act or the consequent penalty. Prior DGFT action on the same alleged suppression also indicated that customs proceedings could not punish the same default again. Case-Laws Customs Tue, 25 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767873