COMMISSIONER OF CUSTOMS Vs. DEVAM IMPEX

JUDGEMENT

(1.) The present Appeal under sec. 28KA of the Customs Act, 1962 (herein after referred as "the Act") emanates from the decision of the Customs Authority for Advance Rulings dtd. 23/4/2025.

(2.) Respondent - M/s Devam Impex, a proprietorship firm, is a holder of valid Importer-Exporter Code (IEC), applied for an Advance Ruling under sec. 28H of the Act on the applicability of Notification No.25/2023-Cus dtd. 1/4/2023, which provides exemption from Basic Customs Duty on imports under Transferable Duty Free Import Authorizations (DFIAs for short) issued in line with Paragraph Nos.4.24 and 4.26 of the Foreign Trade Policy (FTP).

(3.) On the facts, the respondent - assessee is a transferee of DFIA issued against the export of Assorted Confectionary Products (SION E-1) and Biscuits (SION E-5). The respondent - assessee had filed an application under Sec. 28H of the Customs Act, 1962 before the Customs Authority for Advance Rulings ("CAAR") seeking a ruling on the permissibility of importing Inshell Walnuts by availing the benefit of Customs Notification No.25/2023-Cus dtd. 1/4/2023. The said import item was claimed to be covered under the description of "Other Confectionary Ingredients" - viz. (i) Relevant Fruits; and (ii) Nut and Nut Products - under Sr. No.7 of the DFIA issued as per SION E-1, and also under the description of "Dietary Fibre" at Sr.No.4 ("Biscuit and Additives and Ingredients") of the DFIA issued as per SION E-5. The authority answered the question in the affirmative, holding that the import of Inshell Walnuts is permissible under the said DFIAs, subject to compliance with the value-based limitations endorsed therein.