Duty-Free Import Of In-Shell Walnuts Permissible When Covered Under Generic DFIA Input Descriptions like “Dietary Fibre” and “Nut and Nut Products”: Gujarat HC

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Duty-Free Import Of In-Shell Walnuts Permissible When Covered Under Generic DFIA Input Descriptions like “Dietary Fibre” and “Nut and Nut Products”: Gujarat HC

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Published on

25/12/2025

By Mariya Paliwala

Duty-Free Import Of In-Shell Walnuts Permissible When Covered Under Generic DFIA Input Descriptions like “Dietary Fibre” and “Nut and Nut Products”: Gujarat HC

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The Gujarat High Court has dismissed an appeal filed by the Commissioner of Customs, Kandla, and upheld an advance ruling allowing duty-free import of in-shell walnuts under the Transferable Duty Free Import Authorisation (DFIA) scheme, holding that such imports are permissible when covered under generic DFIA input descriptions like “Dietary Fibre” and “Nut and Nut…

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Mariya Paliwala https://www.jurishour.in/

Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

Duty-Free Import Of In-Shell Walnuts Permissible When Covered Under Generic DFIA Input Descriptions like “Dietary Fibre” and “Nut and Nut Products”: Gujarat HC

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