https://www.taxtmi.com/caselaws?id=348387 Under the DFIA scheme, correlation of technical characteristics, quality and specifications between inputs and the export product applies only to resultant products listed in paragraph 4.55.3 of the Handbook of Procedures. The text states that pan masala / pan masala gutkha was not one of those listed resultant products, while perfumes and essential oil were inputs, not eligible resultant products for that correlation requirement. It also notes that the 2013 policy change could not be applied retrospectively to completed exports and a transferred DFIA. On those facts, the confiscation, redemption fine and penalty were treated as unsustainable. en-us Fri, 01 Sep 2017 00:00:00 +0530 Thu, 07 Mar 2019 14:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=348387 Under the DFIA scheme, correlation of technical characteristics, quality and specifications between inputs and the export product applies only to resultant products listed in paragraph 4.55.3 of the Handbook of Procedures. The text states that pan masala / pan masala gutkha was not one of those listed resultant products, while perfumes and essential oil were inputs, not eligible resultant products for that correlation requirement. It also notes that the 2013 policy change could not be applied retrospectively to completed exports and a transferred DFIA. On those facts, the confiscation, redemption fine and penalty were treated as unsustainable. Case-Laws Customs Fri, 01 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348387