https://www.taxtmi.com/caselaws?id=401527 Under the transferable DFIA scheme, inshell walnut was held eligible for duty-free import because it matched the description in the DFIA and the relevant SION entry. The Tribunal treated the challenge as maintainable since the rejection of DFIA benefit had been decided by the Principal Commissioner and only communicated by a lower officer with a duty demand. It also held that benefit could not be denied merely because the item was not actually used in the export product or because of an ITC(HS) mismatch, where the policy and SION did not impose a specific actual-use restriction. en-us Tue, 08 Dec 2020 00:00:00 +0530 Mon, 04 Nov 2024 12:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=401527 Under the transferable DFIA scheme, inshell walnut was held eligible for duty-free import because it matched the description in the DFIA and the relevant SION entry. The Tribunal treated the challenge as maintainable since the rejection of DFIA benefit had been decided by the Principal Commissioner and only communicated by a lower officer with a duty demand. It also held that benefit could not be denied merely because the item was not actually used in the export product or because of an ITC(HS) mismatch, where the policy and SION did not impose a specific actual-use restriction. Case-Laws Customs Tue, 08 Dec 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=401527