TaxTMI 
TaxTMI 
2019 (6) TMI 225
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....tion. With the consent of both the sides, we are taking up the appeal itself for disposal. 2. Brief facts of the case are that the appellants imported 116 kgs. of Inshell Walnut under transferable DFIA no. 0310709650 dated 18/09/2012 issued against export of biscuits as per standard input output norms E-5. The aforesaid DFIA was issued in terms of chapter 4 of the Foreign Trade Policy (2009-14) and in particular para 4.2.1 and 4.2.2 thereof. The said DFIA was transferred by the Regional Licensing Authority after discharge of export obligation by the exporter in terms of provision of para 4.36A of HBP- (2009-14). Upon transferability, the inputs mentioned n the DFIA are made freely transferable by the Regional Licensing Authority within the....
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....uery dated 11.12.2018 to justify value of the imported goods, DFIA License not tallied with item description of the imported goods, submit the FSSAI and P.Q. report. The appellant in response reiterated the earlier submission and made further submission vide letter dated 007/12/2018 and requested Dy. Commissioner of Customs to extend the DFIA benefit as per Custom Notification no. 98/09-Cus dated 11/09/2009. The department did not accept the contention of the appellant and once again informed vide letter dated 11/12/2018 that the appellant have imported Walnut which was not tallying with the DFIA license. The appellant, thereafter, submitted a letter dated 17/12/2018 informed the Dy. Commissioner of Customs that applicable duty is being pai....
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....duct in respect of the same product came up before the Hyderabad Bench of this Tribunal vide order no. A/30410/2019 dated 25/03/2019. The appeal was allowed with consequential relief. He also placed reliance on the following decisions: 1. A.V. Industries Vs Union of India 2005 (187) E.L.T. 9 (Bom.) 2. Commr. of Customs (Export) Vs, USMS Saffron Co. INC. 2016 (344) E.L.T. 161 (Bom.) 4. Shri S.K. Shukla, Ld. Supdt. (AR) appearing on behalf of the Revenue reiterates the finding of the impugned order. 5. We have heard both the sides and perused the records. We have also perused the order of the Hon'ble MP High Court a We find that the Hyderabad bench of this Hon'ble Tribunal in the case of Uni bourne Food Ingredients LLP Vs. Commissioner....
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....s 4 Biscuit additives and Ingredients (i) Leavening Agent/Dough Conditioner 04 gms (ii) Emulsifier/Stabilizing agent 01gms (iii) Relevant (Food Flavour/ Flavouring agent/Flavour Improvers 16 gms (iv) Starch 05gms (v) Relevant Food Colour 0.1gms (vi) Anti oxidant 0.1gms (vii) Fruit/Coco Powder 09 gms (viii) Dietary Fibre 30 gms 5 Milk & Milk Product 70 gms 6 Packing Material As per Packing Policy We find that the appellate Tribunal has already held that the Walnut Inshell is covered by the description of 'Food flavour/flavouring agent/flavour improvers' and dietary fiber' respectively under serial no. 6 and 11 of the SION E-5. The appellate Tribunal relied upon the certificate of the IIT and technical reference....
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....affron is covered by the description food flavour mentioned in the DFIA irrespective of ITC (HS) mentioned in the DFIA. We also find that Hon'ble Bombay High Court in the case of USMS Saffron (supra) upheld the order of the appellate tribunal holding saffron can be imported as food flavour without payment of duty against DFIA issued for export of biscuits. We find considerable force in the submission of the appellant that the term 'generic input' and 'alternative input' are not defined under FTP (2009-14) and 2015-2020 and the relevant Public Notice No. 93 dated 01.02.2012 for export of biscuits under DFIA covered by SION E-5 and SION E-5 mentions that the description of import item in very specific details and rationalised quantities. We....