Conditions of ‘Actual Use’ & Amendments in SION: Implications for Duty-Free Imports

USMS Saffron Co Inc Vs Commissioner of Customs (Export)(CESTAT Mumbai) USMS Saffron Co Inc vs. Commissioner of Customs (Export)(CESTAT Mumbai) involves a complex dispute regarding the import of saffron under duty exemption licenses issued under the Foreign Trade Policy (FTP). Here’s a detailed summary of the case: The appellant, USMS Saffron Co Inc, imported saffron using Duty Free Import Authorization (DFIA) licenses intended for goods under chapters 32 or 33 of the ITC (HS) Code of the FTP. The Customs department contended that saffron, classified under heading 0910 2090 of the Customs Tar...