https://www.taxtmi.com/caselaws?id=368208 A transferable DFIA, once endorsed after fulfilment of export obligation, places the transferee in the position of a lawful holder of the authorisation, and the actual-use requirement in paragraph 4.1.15 of the FTP applies only at the stage of the original holder's import for manufacture of export goods. The transferee is not required to prove that the imported inputs were actually used in the exported product where the import falls within the description and value covered by the transferable authorisation. Customs exemption under Notification No. 98/2009-Cus could not be denied merely for lack of proof of direct use of the imported bearings in the exported product. en-us Tue, 18 Sep 2018 00:00:00 +0530 Fri, 05 Apr 2019 12:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=368208 A transferable DFIA, once endorsed after fulfilment of export obligation, places the transferee in the position of a lawful holder of the authorisation, and the actual-use requirement in paragraph 4.1.15 of the FTP applies only at the stage of the original holder's import for manufacture of export goods. The transferee is not required to prove that the imported inputs were actually used in the exported product where the import falls within the description and value covered by the transferable authorisation. Customs exemption under Notification No. 98/2009-Cus could not be denied merely for lack of proof of direct use of the imported bearings in the exported product. Case-Laws Customs Tue, 18 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=368208