2026 (7) TMI 1469

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....ng out of the reclassification and reassessment of the goods imported by the petitioner, under Section 28(8) of the Customs Act, together with applicable interest under Section 28AA of the Act. 3. The impugned order also directs confiscation of the imported goods, while granting the petitioner an option to redeem the same on payment of a redemption fine of Rs. 8,00,000/-. The order also imposes other consequential penalties in respect of the goods imported by the petitioner. 4. The petitioner is engaged in the business of import, export, distribution, marketing, processing and product development. The petitioner imported goods described as "dehydrated dark and small seedless raisins (Vitis Vinifera)" under Bill of Entry No.4441735 dat....

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....vance Ruling issued by the competent authority under the Customs Act. 7. However, the respondent passed the impugned order holding that the Advance Ruling was not binding and, relying upon the investigation conducted by the Directorate of Revenue Intelligence (DRI), concluded that the imported goods were currants and not raisins. 8. Mr. Hari Radhakrishnan, learned counsel for the petitioner, submitted that the Authority for Advance Ruling had categorically held that dehydrated dark and small seedless raisins (Vitis Vinifera) are classifiable under Tariff Heading 08062010 of the First Schedule to the Customs Tariff Act, subject to certification by the Plant Quarantine Authorities or the FSSAI. He submitted that the respondent was bound....

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....dated 13.05.2021 certifying that the imported goods were dehydrated dark and small seedless raisins and recommending their release for consumption under relaxation. This certificate has also not been disputed by the respondent. 12. M/s. Frizwell Agro Foods had earlier filed an application under Section 28H of the Customs Act before the Customs Authority for Advance Rulings seeking a ruling on the classification of dehydrated dark and small seedless raisins and their eligibility for exemption under Serial No.32 of the Notification. The Authority for Advance Rulings held that dehydrated dark and small seedless raisins are classifiable under Tariff Heading 08062010 of the First Schedule to the Customs Tariff Act, subject to certification by....

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....n, the legal principle enunciated therein possesses persuasive value and ought ordinarily to be followed in subsequent cases involving similar issues. The Supreme Court approved the view expressed in Cyril Eugene Pereira, In re and also referred to its earlier decision in Union of India v. Azadi Bachao Andolan, wherein it was held that, while an Advance Ruling is binding only on the applicant and the concerned authorities, the legal principles laid down therein continue to have persuasive value in other cases. 15. Section 28J of the Customs Act, 1962 provides as follows: 28J. Applicability of Advance Ruling (1) The advance ruling pronounced by the Authority under Section 28-I shall be binding only- (a) on the a....