https://www.taxtmi.com/caselaws?id=369519 A transferee of a Duty Free Import Authorisation may import the goods covered by the authorisation without proving actual use of those inputs in the export product, where transferability had already been endorsed after fulfilment of export obligation. The earlier Foreign Trade Policy framework allowed the transferee to rely on the authorisation for the permitted goods, description, quantity and value, and later changes introducing a matching requirement for inputs actually used were held inapplicable to such a transferee. The restriction could not be invoked to deny DFIA benefit once transferability had crystallised and the imports fell within the authorised terms. en-us Thu, 11 Oct 2018 00:00:00 +0530 Tue, 30 Oct 2018 10:02:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=369519 A transferee of a Duty Free Import Authorisation may import the goods covered by the authorisation without proving actual use of those inputs in the export product, where transferability had already been endorsed after fulfilment of export obligation. The earlier Foreign Trade Policy framework allowed the transferee to rely on the authorisation for the permitted goods, description, quantity and value, and later changes introducing a matching requirement for inputs actually used were held inapplicable to such a transferee. The restriction could not be invoked to deny DFIA benefit once transferability had crystallised and the imports fell within the authorised terms. Case-Laws Customs Thu, 11 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=369519