https://www.taxtmi.com/caselaws?id=330030 A DFIA issued under the policy in force on the date of issue cannot be deprived of vested benefits by later restrictive DGFT amendments absent express retrospective authority, particularly where the new conditions are impossible for post-export licences to satisfy. Pre-01.08.2013 DFIAs remained governed by the earlier policy framework, including the relevant DFIA and SION norms, whether held by the original licensee or a transferee. On that basis, revalidation of the licences was directed and exemption from basic customs duty on Soda Ash was allowed. Relief for anti-dumping duty exemption was declined because the challenge did not extend to the relevant customs notifications. en-us Fri, 01 Jul 2016 00:00:00 +0530 Thu, 17 Nov 2016 16:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=330030 A DFIA issued under the policy in force on the date of issue cannot be deprived of vested benefits by later restrictive DGFT amendments absent express retrospective authority, particularly where the new conditions are impossible for post-export licences to satisfy. Pre-01.08.2013 DFIAs remained governed by the earlier policy framework, including the relevant DFIA and SION norms, whether held by the original licensee or a transferee. On that basis, revalidation of the licences was directed and exemption from basic customs duty on Soda Ash was allowed. Relief for anti-dumping duty exemption was declined because the challenge did not extend to the relevant customs notifications. Case-Laws Customs Fri, 01 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=330030