https://www.taxtmi.com/caselaws?id=151891 A Duty-Free Import Authorisation issued before 1-4-2007, once export obligation was discharged and transferability endorsed, was treated as transferable for the authorisation or the imported raw materials. Customs sought to insist on a Central Excise certificate showing non-availment of CENVAT credit on inputs used in the exported goods, but the appellant relied on the DFIA scheme and Board Circular No. 11/2009-Cus. read with Notification No. 40/2006-Cus. The Tribunal found a prima facie case in the appellant's contention and directed that the impugned condition requiring the certificate should not operate pending final adjudication; the condition was stayed till final disposal of the appeal. en-us Mon, 19 Oct 2009 00:00:00 +0530 Wed, 19 Jun 2013 11:28:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151891 A Duty-Free Import Authorisation issued before 1-4-2007, once export obligation was discharged and transferability endorsed, was treated as transferable for the authorisation or the imported raw materials. Customs sought to insist on a Central Excise certificate showing non-availment of CENVAT credit on inputs used in the exported goods, but the appellant relied on the DFIA scheme and Board Circular No. 11/2009-Cus. read with Notification No. 40/2006-Cus. The Tribunal found a prima facie case in the appellant's contention and directed that the impugned condition requiring the certificate should not operate pending final adjudication; the condition was stayed till final disposal of the appeal. Case-Laws Customs Mon, 19 Oct 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151891