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1. Entitlement to DFIA benefit - import of Inshell Walnut covered under the description of Fruit/Food Flavour/Dietary Fibre - there is no dispute that inshell walnut is...

2. Classification of goods - ‘Chocolate’ namely “Parle 2-in-1 Eclairs” - “Kismi Toffee” and “Kismi Toffee Bar.” - the goods manufactured by the appellants are Sugar...

3. Classification of goods intended to be imported - API Supari - Chikni Supari - Unflavoured Supari - Flavoured Supari - Boiled Supari - the Authority for Advance Ruling...

4. Classification of import goods - The basic raw material for “Scented & Flavoured and/or Sweetened Betel Nut” is raw betel nut, which is classifiable under Chapter 8,...

5. Valuation of imported goods - MRP based valuation or transaction value - CVD - AT

6. Natural Antioxidant Water with natural Betel Leaf extract and natural Ajwain extract cannot be classified under HSN 2202 9920 as it does not contain any fruit juice or...

7. MRP based valuation - imports - the appellants are importing the goods not for retail sale but for repacking, labelling and branding and selling the same in bulk - No...

8. CVD demand on the imported goods based on MRP as the goods were imported in 20 kg packing having no MRP declared on the imported package - The appellants affixed the...

9. Smuggling (illicit import) or goods of domestic origin - Betel Nuts - Seizure and confiscation of goods - The goods can be used, sold, re-sold etc. without any duty...

10. Clearance of goods under India’s Trade Agreements without original Certificate of Origin - Circular

11. Valuation of imported goods - NIDB data cannot be used to enhance the value of imported goods.

12. Valuation of imported goods - The Foreign Trade Act and the Section 125 of the Customs Act does not make any bar from redemption of such restricted goods imported...

13. Duty free benefits under a transferable duty free import authorization (DFIA) - the imported goods walnut in shell is covered under the description of relevant food...

14. Valuation of imported hair-oil - clearance without MRP stickers - such valuation attracted Sections 111(d) and 111(m) and thus, properly resulted in penalty and confiscation - HC

15. Methodologies for re-determination of CVD payable on imports on MRP basis - Imports of notebook / laptop computers - The tribunal found that there was no statutory...