https://www.taxtmi.com/circulars?id=59892 Goods imported or procured using SFIS/SAS scrips under FTP 2009 14 may be sold or transferred after completion of three years from clearance; imports under FTP 2004 09 will be considered on merits with similar effect. Consumables, including food and alcoholic beverages, remain non transferable even after three years. DGFT may permit export sale without any claim to incentives, and any re import will be treated as a fresh import. en-us Tue, 10 Jan 2017 00:00:00 +0530 Wed, 27 Feb 2019 11:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=59892 Goods imported or procured using SFIS/SAS scrips under FTP 2009 14 may be sold or transferred after completion of three years from clearance; imports under FTP 2004 09 will be considered on merits with similar effect. Consumables, including food and alcoholic beverages, remain non transferable even after three years. DGFT may permit export sale without any claim to incentives, and any re import will be treated as a fresh import. Circulars Customs Tue, 10 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/circulars?id=59892