https://www.taxtmi.com/caselaws?id=172855 Under the DFIA scheme, where the documentary record shows compliance with Notification No. 40/2006-Customs and the Foreign Trade Policy, customs authorities cannot deny the import benefit by insisting on further technical correlation between the imported bearings and the exported resultant product if no contrary material is produced. The Tribunal's finding that the licence conditions and declared input specifications were satisfied was supported by the record, and the Revenue failed to establish any departure from those conditions. The challenge also did not raise any substantial question of law, so the DFIA benefit remained undisturbed. en-us Wed, 07 Jul 2010 00:00:00 +0530 Thu, 04 May 2017 12:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=172855 Under the DFIA scheme, where the documentary record shows compliance with Notification No. 40/2006-Customs and the Foreign Trade Policy, customs authorities cannot deny the import benefit by insisting on further technical correlation between the imported bearings and the exported resultant product if no contrary material is produced. The Tribunal's finding that the licence conditions and declared input specifications were satisfied was supported by the record, and the Revenue failed to establish any departure from those conditions. The challenge also did not raise any substantial question of law, so the DFIA benefit remained undisturbed. Case-Laws Customs Wed, 07 Jul 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=172855