Transferability of export authorisations requires deposit of additional customs or excise duty with interest; restricted items need separate permission. Upon fulfilment of export obligation, Registered Authorising Authority shall allow transferability only subject to scheme conditions and an endorsement of liability for additional customs or excise duty on inputs imported under Actual User DFIA; the DFIA holder must deposit such additional duty with applicable interest into the designated Customs revenue head via prescribed T.R. Challan and furnish documentary evidence to the RA with the application. Restricted items on the authorisation are transferable only against a separate authorisation or permission under the Foreign Trade Policy.
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.
Transferability of export authorisations requires deposit of additional customs or excise duty with interest; restricted items need separate permission.
Upon fulfilment of export obligation, Registered Authorising Authority shall allow transferability only subject to scheme conditions and an endorsement of liability for additional customs or excise duty on inputs imported under Actual User DFIA; the DFIA holder must deposit such additional duty with applicable interest into the designated Customs revenue head via prescribed T.R. Challan and furnish documentary evidence to the RA with the application. Restricted items on the authorisation are transferable only against a separate authorisation or permission under the Foreign Trade Policy.
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