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1. DFIA license - transferability - benefits of flexibility to import the alternative input/product mentioned in the SION - change of policy after issuance of licence will...

2. 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...

3. FIA - import of Ascorbic Acid as ‘Corrosion Inhibitor’ - Since the respondents have not violated any provisions of Customs Act, 1962 or the Foreign Trade Policy, in as...

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

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. 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...

8. Availment of exemption under Advance License Scheme - Classification of imported goods - goods imported by the appellant qualifies as crude iodine, hence eligible for...

9. 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...

10. Duty Free Import Authorizations (DFIA) Scheme - Once the DFIA is made transferable by the licensing authorities, the Petitioner is not bound to show the actual use of...

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. Entitlement of benefit - import against Advance Licence as Actual user manufacturer-exporter - it misused the advance licence and contravened the Customs Notification...

13. DFIA - in case of transferable license the nexus between the imported material and export product is not required to be proved afresh by the transferee/importer, once...

14. 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...

15. When the import is against the transferred DFIA (Licence) it is not necessary to establish that the material imported was actually used in the export product unless the...