https://www.taxtmi.com/caselaws?id=268011 A transferred DFIA covering saffron as "food flavour" did not carry an actual user restriction, so Customs could not insist that the transferee prove actual user compliance merely by relying on the SION entry or ITC heading. The transferred licence was sufficient to support clearance of the goods, and the departmental position in similar matters had accepted such imports. The demand for a 100% bond and 100% bank guarantee as a condition for provisional release was arbitrary and unsustainable because it was inconsistent with the licence and the settled appellate position. The consignment was therefore directed to be released on acceptance of the DFIA. en-us Thu, 08 Oct 2015 00:00:00 +0530 Wed, 24 Feb 2016 16:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268011 A transferred DFIA covering saffron as "food flavour" did not carry an actual user restriction, so Customs could not insist that the transferee prove actual user compliance merely by relying on the SION entry or ITC heading. The transferred licence was sufficient to support clearance of the goods, and the departmental position in similar matters had accepted such imports. The demand for a 100% bond and 100% bank guarantee as a condition for provisional release was arbitrary and unsustainable because it was inconsistent with the licence and the settled appellate position. The consignment was therefore directed to be released on acceptance of the DFIA. Case-Laws Customs Thu, 08 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268011