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2016 (1) TMI 98 - AT - CustomsImport of areca nuts (betel nuts) against Duty Free Import Authorisations (DFIA) - whether eligible - Notification No. 98/2009-Cus. dated 11.09.2009 - Held that:- it is pertinent to mention that in the case of Sandur Micro Circuits [2008 (8) TMI 3 - SUPREME COURT], referred to in the above quoted para, it was held that a circular cannot take away the effect of notification statutorily issued. That position is in-controvertible. However, in the present case it is not any circular which is being interpreted but a Public Notice issued in exercise of power conferred under paragraph 2.4 of the Foreign Trade Policy and para 1.1 of the Handbook of Procedures in terms of which an amendment to the Handbook of Procedures has been notified. Thus, the said Public Notice has been issued statutorily; it is not some sort of clarificatory circular. Thus, the judgment of CESTAT in the case of Global Exim (2014 (8) TMI 358 - CESTAT AHMEDABAD) does not come to the rescue of the appellant. Clearance of the subject goods i.e. Betel Nut Splits (not fit for human consumption) under the submitted DFIAs as exemption sought thereunder is not admissible on the subject goods was rightly denied - Decided against the assessee.
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