https://www.taxtmi.com/caselaws?id=781907 HC held the writ petitions maintainable and quashed the impugned orders denying exemption under the DFIA licence. It held that, in view of the CESTAT's decision that wheat flour and wheat gluten fall under the same classification, the respondent was bound by that ruling and lacked jurisdiction to take a contrary view. Section 131BA(3) was interpreted as binding only the parties to those proceedings, not as nullifying the precedential effect for assessing officers. HC clarified that if the Department disputes CESTAT's view on classification, its remedy lies in appeal, and until then officers must follow CESTAT. en-us Wed, 15 Oct 2025 00:00:00 +0530 Sat, 22 Nov 2025 07:36:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781907 HC held the writ petitions maintainable and quashed the impugned orders denying exemption under the DFIA licence. It held that, in view of the CESTAT's decision that wheat flour and wheat gluten fall under the same classification, the respondent was bound by that ruling and lacked jurisdiction to take a contrary view. Section 131BA(3) was interpreted as binding only the parties to those proceedings, not as nullifying the precedential effect for assessing officers. HC clarified that if the Department disputes CESTAT's view on classification, its remedy lies in appeal, and until then officers must follow CESTAT. Case-Laws Customs Wed, 15 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781907