Duty Free Import Authorisation post-export rule: DFIA limited to post-export with basic customs duty exemption and defined transfer rules. DFIA eligibility has been confined to a post-export scheme under FTP 2015-20 with exemption limited to basic customs duty and the AU condition removed; pending online DFIA applications filed before 1.04.2015 may be issued by RAs on post-export basis as admissible, while DFIA entitlement for raw sugar is withdrawn w.e.f. 01.05.2015 and is only allowable for consignments with LEOs up to 2400 hrs on 30.04.2015; pending transfer requests for DFIAs issued under FTP 2009-14 (not involving raw sugar) may be processed under the original terms if documents are in order, and exporters may convert shipping bills to drawback where DFIA benefit is not available.
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.
Duty Free Import Authorisation post-export rule: DFIA limited to post-export with basic customs duty exemption and defined transfer rules.
DFIA eligibility has been confined to a post-export scheme under FTP 2015-20 with exemption limited to basic customs duty and the AU condition removed; pending online DFIA applications filed before 1.04.2015 may be issued by RAs on post-export basis as admissible, while DFIA entitlement for raw sugar is withdrawn w.e.f. 01.05.2015 and is only allowable for consignments with LEOs up to 2400 hrs on 30.04.2015; pending transfer requests for DFIAs issued under FTP 2009-14 (not involving raw sugar) may be processed under the original terms if documents are in order, and exporters may convert shipping bills to drawback where DFIA benefit is not available.
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