ALO Law Office- IDT Tax I Arbitration I Litigation
Date: 12.07.2025
Kerala High Court Upholds DGFTβs Supremacy in Advance Authorization Dispute
Background of the Case
Nitta Gelatin India Ltd., a Cochin-based manufacturer of collagen peptides, was importing decalcified fish scales under the Advance Authorization Scheme (AAS) issued by the DGFT. While earlier imports (2012β2016) were described as βfish proteinβ, a customs inspection in April 2016 led to the goods being classified by Revenue as βdecalcified fish scaleβ under CTH 0511 9190, instead of the claimed βfish proteinβ under CTH 3504 0099.
Customs alleged misdeclaration and issued a Show Cause Notice in respect of 51 consignments. The Commissioner of Customs demanded differential duty, imposed redemption fine, and levied penalties under Sections 112(a), 114A, and 114AA of the Customs Act, 1962.
This Article has been written by Shri Ravi Shekhar Jha, Advocate Delhi High Court based on his interpretation of the law. He can be reached at his email id intelconsul@gmail.com or on his Mobile +91-9999005379.
Source: Kerala High Court
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