2026 (8) TMI 343

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....lant : Shri Jitendra Motwani, Advocate Appeared For the Respondent : Shri Girish Nair, Assistant Commissioner (AR) Appeared ORDER SOMESH ARORA: In the instant case, what was imported was product termed as 'Sorbitol' to provide moisture to the paste. Two show cause notices were issued to the party which was claiming that the item falls under Chapter 2905 but due to inadvertent mistake b....

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....y Hon'ble Supreme Court 2016 (331) ELT A45 (SC) * Nitta Gelatin India Ltd. vs Commissioner of Customs 2025 (6) TMI 1855 - Kerala High Court * Svam Toyal Packaging Industries Pvt. Ltd. vs Pr. Commissioner of Customs 2025 (2) TMI-965-CESTAT New Delhi His submission is that it is settled by above case law now that when goods are imported under Advance Authorisation Scheme, which ....