Exempts materials imported into India against a Duty Free Import Authorisation issued in terms of paragraph 4.2.1 and 4.2.2 of the Foreign Trade Policy from the whole of the duty of Customs and from the whole of the additional duty, safeguard duty and anti-dumping duty - 098/2009 - Customs -Tariff
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Duty Free Import Authorisation exemption covers customs, additional, safeguard and anti dumping duties subject to compliance and security. Exempts materials imported under a Duty Free Import Authorisation from customs duty and, subject to limits, from additional, safeguard and anti dumping duties, conditioned on matching authorisation particulars at clearance, fulfilment or security for export obligations, restrictions on utilisation and transfer before discharge of export obligations, prescribed ports and depots for import/export, and payment of duties with interest where authorisations are transferable or materials are transferred with Regional Authority permission.
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 exemption covers customs, additional, safeguard and anti dumping duties subject to compliance and security.
Exempts materials imported under a Duty Free Import Authorisation from customs duty and, subject to limits, from additional, safeguard and anti dumping duties, conditioned on matching authorisation particulars at clearance, fulfilment or security for export obligations, restrictions on utilisation and transfer before discharge of export obligations, prescribed ports and depots for import/export, and payment of duties with interest where authorisations are transferable or materials are transferred with Regional Authority permission.
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