https://www.taxtmi.com/caselaws?id=218194 DFIA exemption permits duty-free import of inputs described in a valid authorisation without physical correlation to the export product, unless the product falls within the specified category requiring such correlation. Optical variable ink, classifiable as printing ink, met the licence description, quantity and value limits for rice packed in printed polypropylene bags. A transferee may import permitted material within those licence terms. Valid DFIAs and release advices, upheld by the licensing authority including correction of a quantity error, cannot be disregarded by customs on alleged misrepresentation or forged sale letters. The exemption remained admissible and the duty demand, fraud allegation and limitation objection did not survive. en-us Tue, 27 Sep 2011 00:00:00 +0530 Tue, 28 May 2013 16:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=218194 DFIA exemption permits duty-free import of inputs described in a valid authorisation without physical correlation to the export product, unless the product falls within the specified category requiring such correlation. Optical variable ink, classifiable as printing ink, met the licence description, quantity and value limits for rice packed in printed polypropylene bags. A transferee may import permitted material within those licence terms. Valid DFIAs and release advices, upheld by the licensing authority including correction of a quantity error, cannot be disregarded by customs on alleged misrepresentation or forged sale letters. The exemption remained admissible and the duty demand, fraud allegation and limitation objection did not survive. Case-Laws Customs Tue, 27 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=218194