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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. 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...

7. 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...

8. 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...

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

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

11. 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...

12. 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...

13. 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

14. 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...

15. Seeking release of the goods imported - betelnuts/supari described as Menthol Scented Sweet Supari (“goods”) - nature of the mix created - The petitioner sought...