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2018 (10) TMI 1485 - HC - CustomsDuty Free Import Authorizations (DFIA) Scheme - Restriction on duty free import - import of Whey Powder, Whey Protein Concentrates, Whey Protein Isolates covered under the description of Milk and Milk Products as well as Walnuts covered under the description of Nuts and Nut Products, Dietary Fibre, Flavours - benefit of customs notification No.98/2009-cus dated 11.09.2009 - restriction placed on the ground that the imported goods are not covered by the DFIA and that the imported goods must be actually used in the manufacture of export goods. Held that:- The issue decided in the case of M/S. GLOBAL EXIM & ANR. VERSUS UNION OF INDIA & ORS. [2018 (10) TMI 174 - MADHYA PRADESH HIGH COURT], where it was held that Once the imported goods are covered under the description, quantity as mentioned within the overall CIF value allowed in the DFIA, irrespective of the ITC (HS) Nos, there is no necessity to satisfy the requirement of Para 4.1.15 of FTP- (2009-14) and notification No.90 dated 21.08.2014. As the respondents have not disputed the applicability of the aforesaid judgment and this Court has also carefully gone through the aforesaid judgment and the issue stands concluded, the judgment delivered in the case of M/s. Global Exim shall be applicable mutatis-mutandis in the present case also - Petition allowed.
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