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Customs - Highlights / Catch Notes

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DFIA (duty free import authorisation) License - requirement of ...


DFIA Licenses for Essential Oils in Paan Masala/Gutka: Alleged Fact Distortion Validates Extended Limitation Period by Department.

May 18, 2020

Case Laws     Customs     AT

DFIA (duty free import authorisation) License - requirement of disclosure of technical characteristics, quality and specifications of the essential oil said to have been used in manufacture of Paan Masala/Gutka - DFI licences were obtained by suppression and distortion of facts - the Department has committed no error by invoking the extended period of limitation.

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