https://www.taxtmi.com/caselaws?id=392895 The Policy Relaxation Committee treated the request for transferability of Duty Free Import Authorisation as a pre-export DFIA matter and applied the actual user condition. The representation, however, concerned a post-export DFIA, where export completion and realisation of proceeds were the relevant factors. Because the Committee proceeded on the wrong footing and did not examine the real issue raised, its decision could not stand. The writ petition succeeded, the impugned decision was set aside, and the matter was remitted for fresh consideration as a post-export DFIA request. en-us Thu, 17 Oct 2019 00:00:00 +0530 Sat, 29 Feb 2020 11:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=392895 The Policy Relaxation Committee treated the request for transferability of Duty Free Import Authorisation as a pre-export DFIA matter and applied the actual user condition. The representation, however, concerned a post-export DFIA, where export completion and realisation of proceeds were the relevant factors. Because the Committee proceeded on the wrong footing and did not examine the real issue raised, its decision could not stand. The writ petition succeeded, the impugned decision was set aside, and the matter was remitted for fresh consideration as a post-export DFIA request. Case-Laws Customs Thu, 17 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=392895