Import of restricted items allowed against transferred DFIA where exports were completed before import restrictions, without separate licence. Restricted imports may be permitted against a transferred Duty Free Import Authorization (DFIA) without a separate import licence where the underlying exports were completed prior to the imposition of import restrictions, excluding prohibited items and items reserved for import by State Trading Enterprises or otherwise specifically excluded by notification.
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.
Import of restricted items allowed against transferred DFIA where exports were completed before import restrictions, without separate licence.
Restricted imports may be permitted against a transferred Duty Free Import Authorization (DFIA) without a separate import licence where the underlying exports were completed prior to the imposition of import restrictions, excluding prohibited items and items reserved for import by State Trading Enterprises or otherwise specifically excluded by notification.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
TaxTMI 
