https://www.taxtmi.com/caselaws?id=796865 Under the DFIA Scheme, Vital Wheat Gluten falls within the permitted input description of wheat flour where binding decisions recognising that position remain unstayed and unset aside. Section 110 of the Customs Act permits seizure only when the proper officer has legally sustainable reason to believe that goods are liable to confiscation. A suspended Public Notice cannot support seizure, and the applicable departmental circular did not require technical correlation for the relevant input. Commercial or tariff distinctions between wheat flour and wheat gluten do not displace the settled DFIA input description. Vital Wheat Gluten is therefore eligible for DFIA benefit, and seizure lacks jurisdiction in the absence of a sustainable basis for confiscation. en-us Tue, 04 Aug 2026 00:00:00 +0530 Wed, 12 Aug 2026 08:19:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796865 Under the DFIA Scheme, Vital Wheat Gluten falls within the permitted input description of wheat flour where binding decisions recognising that position remain unstayed and unset aside. Section 110 of the Customs Act permits seizure only when the proper officer has legally sustainable reason to believe that goods are liable to confiscation. A suspended Public Notice cannot support seizure, and the applicable departmental circular did not require technical correlation for the relevant input. Commercial or tariff distinctions between wheat flour and wheat gluten do not displace the settled DFIA input description. Vital Wheat Gluten is therefore eligible for DFIA benefit, and seizure lacks jurisdiction in the absence of a sustainable basis for confiscation. Case-Laws Customs Tue, 04 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796865