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TMI Blog2015 (11) TMI 820X X X X Extracts X X X X X X X X Extracts X X X X ..... Saffron, the Orders of Commissioner Appeals allowing such import at Mumbai and Nava Sheva were accepted by the Department and the imports under relevant B/Es such B/E No 5551749 field at ACC Mumbai bear the remarks “Assessed as per Commissioner (Appeal) order accepted by Committee of Commissioner of Customs vide F.No. S/3-Misc-18/2010 DFI ACC”. No appeal having been filed in view of acceptance of this Order, the acceptance by the Committee of Commissioners is binding on officers and any contrary decision amounts to defiance of the decision taken by Committee of Commissioners. - department cannot now impose strict conditions for provisional release when there are Orders of the Tribunal and the Commissioner (Appeals) in favour of the appellan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssible only if the same is utilized in the export product which was not established. In appeal, the Commissioner (Appeals) rejected their case. On appeal before it, CESTAT vide order dated 20.01.2014 allowed appellant the liberty to produce an appropriate license for release of the goods, before the Customs. The appellant thereafter produced a fresh DFIA License No. 0310682293 dated 15.05.2013 transferred in their name. The said DFIA was issued against export of Biscuits issued as per SION E-5 for the export of Biscuits under the description of "Food Flavour" as mentioned in the DFIA. In this license there was no actual user condition. However the DC vide letter dated 06.07.2015 directed the appellant to furnish 100% PD Bond for the value o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for 20% of the duty leviable and bank Guarantee of 5% to cover redemption fine and personal penalty and directed the Customs officers at Mumbai and Nava Sheva to release the goods within three days of the production of the Tribunal's order by excepting the DFIA license. 5. The ld. AR appearing on behalf of Revenue reiterated the findings of the lower authorities. He submitted that the benefit of duty free concession cannot be given as SION clearly restricts the import of saffron to only when it is used in the export product. He submitted that the condition sheet attached to the License clearly requires that the exempt goods imported against the DFIA shall be utilized in accordance with the provisions of para 4.2.2 of the FTP and other ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ut even ITC (HS) Code is not a criterion to get the benefit under the FTP and Customs provisions as long as the item imported falls under the description of goods mentioned in the DFIA. We accept this contention as the goods mentioned in the DFIA are "food flavour". It is, therefore, undisputed that the appellant is entitled to import saffron as a 'food flavour' irrespective of ITC (HS) heading mentioned in the DFIA. 6.2. Para 4.2.2 of the FTP authorizes issue of DFIA and license was transferred after the discharge of export obligation. The License being freely transferable, no actual user condition can be imposed on the transferee who has purchased the License from the open market. The importer therefore is not required to establish t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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