https://www.taxtmi.com/highlights?id=102614 Vital Wheat Gluten imported under a transferable DFIA authorisation permitting wheat flour is treated as wheat flour where the description, quantity and value conditions are satisfied. Exact correspondence of the ITC (HS) code is not required, and commercial or duty-rate differences do not alter eligibility. Customs seizure requires a reason to believe based on relevant and legally sustainable material; reliance on a public notice suspended before import and contrary to binding DFIA classification principles cannot support seizure. The seizure memo was quashed, with release and discharge of the bank guarantee and indemnity bond. en-us Wed, 12 Aug 2026 08:19:41 +0530 Wed, 12 Aug 2026 08:19:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=102614 Vital Wheat Gluten imported under a transferable DFIA authorisation permitting wheat flour is treated as wheat flour where the description, quantity and value conditions are satisfied. Exact correspondence of the ITC (HS) code is not required, and commercial or duty-rate differences do not alter eligibility. Customs seizure requires a reason to believe based on relevant and legally sustainable material; reliance on a public notice suspended before import and contrary to binding DFIA classification principles cannot support seizure. The seizure memo was quashed, with release and discharge of the bank guarantee and indemnity bond. Highlights Customs Wed, 12 Aug 2026 08:19:41 +0530 https://www.taxtmi.com/highlights?id=102614