https://www.taxtmi.com/caselaws?id=387573 A transferable post-export DFIA scheme governed by notified Standard Input Output Norms cannot be burdened with implied actual-user restrictions or other impossible post-export conditions contrary to binding precedent. The asserted requirement to satisfy three essential conditions was rejected because it would be inconsistent with the scheme's beneficial and transferable character. On that basis, no direction could be issued to restrain DFIA imports, or to initiate departmental action, prosecution, or recovery proceedings against exporters, importers, or officials. The public interest challenge to the duty-free import regime therefore failed on the merits. en-us Fri, 18 Oct 2019 00:00:00 +0530 Fri, 08 Nov 2024 11:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387573 A transferable post-export DFIA scheme governed by notified Standard Input Output Norms cannot be burdened with implied actual-user restrictions or other impossible post-export conditions contrary to binding precedent. The asserted requirement to satisfy three essential conditions was rejected because it would be inconsistent with the scheme's beneficial and transferable character. On that basis, no direction could be issued to restrain DFIA imports, or to initiate departmental action, prosecution, or recovery proceedings against exporters, importers, or officials. The public interest challenge to the duty-free import regime therefore failed on the merits. Case-Laws Customs Fri, 18 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387573