https://www.taxtmi.com/caselaws?id=350559 A transferable DFIA covering the description, value and quantity of imported Apple Juice Concentrate entitled the importer to duty-free clearance, and customs could not insist on proof of actual use of the input in the exported product where the exemption notification did not impose that condition. The communication of the Principal Commissioner's decision was treated as an appealable adjudicatory decision, so the appeal was maintainable. The earlier ruling introducing an actual-use requirement was held inapplicable after the later judicial pronouncement quashing that condition. The DFIA benefit was therefore allowed, subject to the required FSSAI clearance. en-us Mon, 06 Nov 2017 00:00:00 +0530 Tue, 05 Mar 2019 13:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=350559 A transferable DFIA covering the description, value and quantity of imported Apple Juice Concentrate entitled the importer to duty-free clearance, and customs could not insist on proof of actual use of the input in the exported product where the exemption notification did not impose that condition. The communication of the Principal Commissioner's decision was treated as an appealable adjudicatory decision, so the appeal was maintainable. The earlier ruling introducing an actual-use requirement was held inapplicable after the later judicial pronouncement quashing that condition. The DFIA benefit was therefore allowed, subject to the required FSSAI clearance. Case-Laws Customs Mon, 06 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=350559