Transferability endorsement triggers additional duty liability; exemption remains if CENVAT has not been availed on DFIA for inputs. Once transferability is endorsed, imports or domestic procurement against the authorisation or transfer of imported or domestically procured inputs are subject to payment of applicable additional customs duty and excise duty, and the authorisation must bear a note as to liability; however, if CENVAT facility has not been availed, exemption from those additional duties remains available even after endorsement of transferability on DFIA.
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.
Transferability endorsement triggers additional duty liability; exemption remains if CENVAT has not been availed on DFIA for inputs.
Once transferability is endorsed, imports or domestic procurement against the authorisation or transfer of imported or domestically procured inputs are subject to payment of applicable additional customs duty and excise duty, and the authorisation must bear a note as to liability; however, if CENVAT facility has not been availed, exemption from those additional duties remains available even after endorsement of transferability on DFIA.
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