Duty Free Import Authorization timing rules revised; DFIA issuance delayed with an exception for raw sugar exports. Amendments adjust DFIA treatment for sugar: white sugar exports under the specified SION remain eligible though DFIA issuance is deferred and such authorisations are valid for a limited import period; additionally, the general prohibition on DFIAs for inputs with pre import or Actual User conditions does not apply to raw sugar exports made before the stated cut off, creating a narrow exception.
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 Authorization timing rules revised; DFIA issuance delayed with an exception for raw sugar exports.
Amendments adjust DFIA treatment for sugar: white sugar exports under the specified SION remain eligible though DFIA issuance is deferred and such authorisations are valid for a limited import period; additionally, the general prohibition on DFIAs for inputs with pre import or Actual User conditions does not apply to raw sugar exports made before the stated cut off, creating a narrow exception.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
TaxTMI 
