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Customs - Highlights / Catch Notes

Home Highlights September 2019 Year 2019 This

Benefit of Duty Free Import Authorization (DFIA) - Green ...


DFIA Benefit for Green Cardamom Valid Despite CTH or ITC (HS) Code Discrepancies, Description Suffices for Import Authorization.

September 4, 2019

Case Laws     Customs     AT

Benefit of Duty Free Import Authorization (DFIA) - Green Cardamom - merely because CTH was not mentioned or ITC (HS) is not matching so far description covers the goods imported, the benefit cannot be denied to the assessee - there is no dispute that Green Cardamom is indeed used in manufacture of Pickles and Biscuits as observed from the various books on Green Cardamom - benefit cannot be denied on this ground.

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