Unibourne Food Ingredients Llp vs Jamnagar(Prev) on 8 December, 2020
11.1 We agree with the proposition that the DGFT clarifications on licensing
matters are final and binding on all including customs authorities. The
Hon'ble Appellate Tribunal (Bangalore) in the case of Commissioner of
Customs, Hyderabad Vs. Goel Enterprises reported in 2005 (179) ELT 509
(Tri-Bang) held that once licensing authority (DGFT) clarified the issue the
said clarification is binding on customs authorities.