2009 (10) TMI 685

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..... cation was filed by the appellant (importer) for stay of operation of the impugned order, wherein the lower appellate authority upheld the Assistant Commissioner's decision in respect of Duty-Free Import Authorization (DFIA) No. 0310395464 dated 21-8-2006. The DFIA was issued to the appellant authorising him for duty-free import of Hot-Rolled Non-alloy Steel Sheets/Strips/Wide coils as well as Zin .....

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..... nder the DFIA. It is submitted that, under Notification No. 40/2006-Cus. as clarified, in the above circular, they are entitled to import raw materials without payment of any duty of customs and transfer the goods after obtaining endorsement of transferability from the DGFT. It is not necessary that they should produce any certificate from the Central Excise authorities in respect of CENVAT credit .....

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