https://www.taxtmi.com/caselaws?id=795583 Advance rulings under the Customs Act bind only the applicant and concerned jurisdictional authorities, but their legal principles have persuasive value in materially identical classification disputes unless facts differ or the law changes. Dehydrated dark, small seedless raisins were classified under the relevant tariff heading for raisins where Plant Quarantine Authority or FSSAI certification supported that classification. Reclassification as currants cannot rest solely on an unproduced investigation report without laboratory testing or cogent evidence. Classification and exemption consistent with the advance ruling and statutory certificates result, rendering the differential-duty demand, confiscation, redemption fine and penalties unsustainable. en-us Thu, 09 Jul 2026 00:00:00 +0530 Fri, 24 Jul 2026 08:36:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795583 Advance rulings under the Customs Act bind only the applicant and concerned jurisdictional authorities, but their legal principles have persuasive value in materially identical classification disputes unless facts differ or the law changes. Dehydrated dark, small seedless raisins were classified under the relevant tariff heading for raisins where Plant Quarantine Authority or FSSAI certification supported that classification. Reclassification as currants cannot rest solely on an unproduced investigation report without laboratory testing or cogent evidence. Classification and exemption consistent with the advance ruling and statutory certificates result, rendering the differential-duty demand, confiscation, redemption fine and penalties unsustainable. Case-Laws Customs Thu, 09 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795583