https://www.taxtmi.com/circulars?id=53328 Checklist prescribes documentary and procedural requirements for redemption and transferability of Duty Free Import Authorisations (DFIA), listing mandatory submissions-covering letter, two signed ANF-4H forms, CA/CWA certified consumption register, import statements and export realisation evidence-and distinguishing physical and deemed export documentation. It states no CENVAT declaration is needed for transferability while redemption with actual user condition requires CA or Central Excise certification (or proof of non excisability). Additional contingencies and regularisation measures for bona fide defaults, and operational instructions to use counter assistance for pre checks, are also specified. en-us Thu, 04 Oct 2012 00:00:00 +0530 Tue, 16 Jun 2015 18:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=53328 Checklist prescribes documentary and procedural requirements for redemption and transferability of Duty Free Import Authorisations (DFIA), listing mandatory submissions-covering letter, two signed ANF-4H forms, CA/CWA certified consumption register, import statements and export realisation evidence-and distinguishing physical and deemed export documentation. It states no CENVAT declaration is needed for transferability while redemption with actual user condition requires CA or Central Excise certification (or proof of non excisability). Additional contingencies and regularisation measures for bona fide defaults, and operational instructions to use counter assistance for pre checks, are also specified. Circulars DGFT Thu, 04 Oct 2012 00:00:00 +0530 https://www.taxtmi.com/circulars?id=53328