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Transferability of duty free inputs: endorsement on DFIA permits transfers to notified areas despite Actual User restriction. Restriction on transfers of duty free inputs to notified areas applies only to DFIAs issued and operated under the Actual User condition; DFIAs bearing a transferability endorsement (including those without BG/LUT endorsement but with transferability permitted) are not subject to the Public Notice prohibition and may transfer imported or domestically procured inputs to units in the notified areas.
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 duty free inputs: endorsement on DFIA permits transfers to notified areas despite Actual User restriction.
Restriction on transfers of duty free inputs to notified areas applies only to DFIAs issued and operated under the Actual User condition; DFIAs bearing a transferability endorsement (including those without BG/LUT endorsement but with transferability permitted) are not subject to the Public Notice prohibition and may transfer imported or domestically procured inputs to units in the notified areas.
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