https://www.taxtmi.com/highlights?id=89869 The HC ruled in favor of the importer regarding classification disputes of fish protein obtained from decalcified fish scales under advance authorization. The court held that mis-description of imported inputs under advance authorization does not affect duty liability when DGFT authorities raised no breach concerns. The assessee imported identical products for years, described as "fish protein" (2012-2016) then "decalcified fish scale" (9 subsequent bills), with Revenue acknowledging no material difference. Since the Tribunal previously set aside differential duty demands for 42 earlier bills involving the same product, demanding differential duty for only 9 later transactions lacked justification. The imports qualified for nil duty under n..... en-us Fri, 27 Jun 2025 18:26:51 +0530 Fri, 27 Jun 2025 18:26:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=89869 The HC ruled in favor of the importer regarding classification disputes of fish protein obtained from decalcified fish scales under advance authorization. The court held that mis-description of imported inputs under advance authorization does not affect duty liability when DGFT authorities raised no breach concerns. The assessee imported identical products for years, described as "fish protein" (2012-2016) then "decalcified fish scale" (9 subsequent bills), with Revenue acknowledging no material difference. Since the Tribunal previously set aside differential duty demands for 42 earlier bills involving the same product, demanding differential duty for only 9 later transactions lacked justification. The imports qualified for nil duty under n..... Highlights Customs Fri, 27 Jun 2025 18:26:51 +0530 https://www.taxtmi.com/highlights?id=89869