2025 (10) TMI 401

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....l, this declaration is sought on the basis that the said Notification issued by the Director General of Foreign Trade ("DGFT") seeks to modify and change the classification of Roasted Areca Nuts from Chapter Heading 20081920 to Chapter Heading 08028090. According to the Petitioner, the DGFT, though having power to either restrict or prohibit the import of certain goods, have no power to change the classification of the goods from one Chapter Heading to another Chapter Heading. In this regard, the Petitioner relies upon Section 11A of the Customs Tariff Act, 1975 which empowers the Central Government to amend the 1st Schedule of the said Tariff Act and the procedure to be followed for the said amendment. The Petitioner, in support of the afo....

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....of the Customs Tariff Act, 1975 empowers the Central Government to amend the 1st Schedule of the said Act and which reads thus:- "11A. Power of Central Government to amend First Schedule.- (1) Where the Central Government is satisfied that it is necessary so to do in the public interest, it may, by notification in the Official Gazette, amend the First Schedule: Provided that such amendment shall not alter or affect in any manner the rates specified in that Schedule in respect of goods at which duties of customs shall be leviable on the goods under the Customs Act, 1962 (52 of 1962). (2) Every notification issued under sub-section (1) shall be laid, as soon as may be after it is issued, before each House o....

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....graphs 1.02 and 2.01 of the Foreign Trade Policy (FTP) 2015-20, as amended from time to time. Paragraph 1.02 of the FTP, 2023 stipulates that the Central Government, in exercise of powers conferred by Section 3 and Section 5 of the Foreign Trade (Development and Regulation) Act, 1992, as amended from time to time, reserves the right to make any amendment to the FTP, by means of a notification, in public interest. Paragraph 2.01 is the policy regarding import/exports of goods and stipulates that exports and imports shall be "Free" except when regulated by way of "Prohibition", "Restriction" or "Exclusive trading through State Trading Enterprises (STEs)" as laid down in the Indian Trade Classification (Harmonized System) of exports and import....