https://www.taxtmi.com/circulars?id=61492 Goods imported or procured by debiting duty in SFIS scrips under FTP 2009-14 may be sold or transferred after a three year retention period from date of clearance; requests under FTP 2004-09 will be considered by DGFT on merits in line with the High Court's reasoning. Consumables, including food and alcoholic beverages, remain non transferable even after the retention period. DGFT may permit export sale of imported/procured goods any time post import provided no export incentives or refunds are claimed and any return to India will be treated as fresh import. en-us Mon, 07 Nov 2016 00:00:00 +0530 Thu, 13 Jun 2019 16:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=61492 Goods imported or procured by debiting duty in SFIS scrips under FTP 2009-14 may be sold or transferred after a three year retention period from date of clearance; requests under FTP 2004-09 will be considered by DGFT on merits in line with the High Court's reasoning. Consumables, including food and alcoholic beverages, remain non transferable even after the retention period. DGFT may permit export sale of imported/procured goods any time post import provided no export incentives or refunds are claimed and any return to India will be treated as fresh import. Circulars Customs Mon, 07 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/circulars?id=61492