DFIA: applicability of provisions contained in paragraph 4.32.2 of HBP v1 regarding declaration of technical characteristics, quality and specifications at the time of exports.
📋
Contents
Cases Cited
Referred In
Notifications
Circulars
Forms
Manuals
Acts
Rules & Regulations
Case Laws New
Ref Provisions New
Plus +
Source NTF
Summary
Similar
Note
Bookmark
Share
✓ Copied successfully !
Print
Print Options
For full text, please login
Login to TaxTMI
Verification Pending
The Email Id has not been verified. Click on the link we have sent on
Declaration of technical specifications required for duty free imports; RAs to verify, amend pre import, or require duty regularisation after import. Exporters must declare technical characteristics, quality and specifications for specified inputs in the DFIA application and shipping bills; RAs must record these details on the DFIA at issuance and verify identical details at EODC/redemption/transferability. If shipping bills lack details, the item must be deleted from the DFIA. Where shipping bill details differ, the DFIA can be amended only prior to import; if import already occurred with differing characteristics, the holder must regularise by paying duty with interest.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Declaration of technical specifications required for duty free imports; RAs to verify, amend pre import, or require duty regularisation after import.
Exporters must declare technical characteristics, quality and specifications for specified inputs in the DFIA application and shipping bills; RAs must record these details on the DFIA at issuance and verify identical details at EODC/redemption/transferability. If shipping bills lack details, the item must be deleted from the DFIA. Where shipping bill details differ, the DFIA can be amended only prior to import; if import already occurred with differing characteristics, the holder must regularise by paying duty with interest.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.