Duty free import of ‘walnut inshell’ against entry of ‘dietary fibres’ permissible

Commissioner of Customs Vs Devam Impex (Gujarat High Court) Gujarat High Court held that the duty free import of “Walnut Inshell” against the entry of “Dietary Fibres” in the DFIA license issued under SION Norms E-5 for export Biscuits is permissible. Appeal stands disposed of, accordingly. Facts- Respondent – M/s Devam Impex, a proprietorship firm, is a holder of valid Importer-Exporter Code (IEC), applied for an Advance Ruling u/s. 28H of the Act on the applicability of Notification No.25/2023-Cus dated 01.04.2023, which provides exemption from Basic Customs Duty on imports un...