Restoration of property under Prevention of Money Laundering Act after attachment dispute rendered academic; possession directed to successful resolut...
Goods Transport Agency services via e commerce portals: consignment note creates custody and liability and enables exemption for unregistered recipien...
Reverse charge and assignment of royalty collection: exemption for excess royalty collectors subject to reconciliation; leaseholders remain liable und...
Notification No. 25/2023-Cus exempts non-sensitive inputs imported against a valid DFIA without requiring correlation of technical characteristics, quality or specifications, provided the goods match the endorsed description and satisfy the value and quantity limits in the authorisation. The exemption is confined to strict compliance with the DFIA licence, relevant SION norms and attached conditions; Customs must assess imports exactly as authorised, without adding to or diluting those terms. Where SION prescribes an actual user condition, the exemption is unavailable if that condition is breached. Conditions embedded in the DFIA scheme and licence sheet remain legally effective under the policy framework.
Notification No. 25/2023-Cus exempts non-sensitive inputs imported against a valid DFIA without requiring correlation of technical characteristics, quality or specifications, provided the goods match the endorsed description and satisfy the value and quantity limits in the authorisation. The exemption is confined to strict compliance with the DFIA licence, relevant SION norms and attached conditions; Customs must assess imports exactly as authorised, without adding to or diluting those terms. Where SION prescribes an actual user condition, the exemption is unavailable if that condition is breached. Conditions embedded in the DFIA scheme and licence sheet remain legally effective under the policy framework.
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