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2015 (9) TMI 973 - AT - CustomsDuty free import authorisation - Transferable DFIA - Respondent filed Bill of Entry for clearance of “Phosphoric Acid” 85% technical grade and claimed duty free clearance against DFIA in terms of Notification No 98/2009-cus – By impugned Order, Commissioner (Appeals) allowed claim of Respondent – Held that:- DFIA was originally issued by exporters and after fulfilment of export obligation, same was transferred to Respondent – Notification No 90 provides declaration of actually used quantify of Inputs in export goods – Adjudicating Authority directed exporter to intimate actual quantity of phosphoric acid used in export of goods, who did not provide information to department –As exporter fulfilled export obligation, licence were transferred to respondent/importer as endorsed by Licensing Authority – Exporter cannot be compelled to furnish any information in respect of said DFIA, which was already transferred to respondent – In present case, Phosphoric Acid had specific entry mentioned in DIFA Licence – Once license was endorsed for transferability by licensing authority, nexus between import goods use in export goods, was not required to be established afresh by transferee – Decided against Revenue.
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