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2019 (6) TMI 1035 - CESTAT MUMBAIFIA - import of Ascorbic Acid as ‘Corrosion Inhibitor’ - Benefit under N/N. 40/2006-Cus - Whether the learned Commissioner is justified in granting the benefit, under Notification No.40/2006-Cus, to the respondents, in respect of import of Ascorbic Acid as ‘Corrosion Inhibitor’ under Duty Free Import Authorisation (DFIA)? - HELD THAT:- The apprehension of the Revenue about misuse of DFIA scheme or material is also misplaced in view of the specific directions issued by the learned Commissioner to the Deputy Commissioner to release the goods only under customs/central excise escort to the factory of use of the respondent and that non-pharmaceutical use should be monitored by the jurisdictional central excise authorities and that any violation to this condition should be brought to the notice of the customs authorities for initiating appropriate action under the Customs Act or any other law for the time being in force. The respondents have not violated any provisions of Customs Act, 1962 or the Foreign Trade Policy, in as much as import of Ascorbic Acid under transferred DFIA. Appeal dismissed - decided against Revenue.
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