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1. Entitlement to DFIA benefits - import of “Wheat Gluten” against the input product description “Wheat Flour” - It cannot be said that if the specific name of input in the...

2. Eligibility for benefit under DFIA Scheme - Benefit of exemption - import of Extra Virgin Olive Oil - Neither the imported goods viz., Olive oil nor Salad oil/Vegetable...

3. DFIA (Duty Free Import Authorisation) scheme - revalidation of the DFIA licences - due to the aforementioned Public Notice dated 23.07.2010, Clarification dated...

4. Duty free import authorisation - Transferable DFIA - Once license was endorsed for transferability by licensing authority, nexus between import goods use in export...

5. Extended period of limitation - Benefit of notification - disposal of goods imported against Duty Free Import Authorizations Licence (DFIA) - export obligation was met -...

6. Benefit of DFIA Licenses (Duty Free Import Authorisation) - Melamine cannot be used as such, in leather processing as Syntan leading us to the inescapable conclusion...

7. DFIA - Denial of Exemption from payment of Basic Customs Duty - import of Titanium Dioxide (Rutile) -There is no requirement of actual use of inputs and quantities for...

8. Reversal of Input tax Credit - on purchase of R.E.P. license - the assessee-dealer had purchased import license from another person after paying the taxes as was...

9. Legality of import of ‘wheat gluten amygluten 160’ - production of ‘duty-free import authorization (DFIA)’ licenses, permitting import of ‘flour’ for the manufacture of...

10. Entitlement to DFIA benefit - import of Inshell Walnut covered under the description of Fruit/Food Flavour/Dietary Fibre - there is no dispute that inshell walnut is...

11. Benefit of duty free import - inshell walnut - Once the imported goods satisfy the description given in the SION and reproduced in the DFIA, they are clearly entitled to...

12. Any product which is ‘Corrosion Inhibitor' imported under DFIA licence, is eligible for benefit of Notification No.40/2006. - AT

13. DFIA benefits - validity of transfer of DFIA issued under SION E-5 (Biscuits) - There is no actual user condition in existence prior to the issue of PN 84 - There is no...

14. Advance Licence scheme - Imposition of penalty - suspension of the IEC - The petitioner has not availed any benefit under the Advance Licence Scheme. Once the petitioner...

15. Confiscation - import of restricted item without required license - When the goods enter into territorial water of India that is the stage of completion of import into...