https://www.taxtmi.com/caselaws?id=429929 A transferable DFIA under the Customs notification and Foreign Trade Policy is governed by the express conditions applicable to the relevant category of inputs. For inputs covered by paragraph 4.12, the first proviso to condition (iii) requires correspondence only in name, description or quantity, as applicable; it does not add a further requirement that imported materials match exported materials in quality, technical characteristics or specifications. Those additional words appear only in the second proviso for sensitive inputs. The scheme therefore does not justify reading omitted words into the exemption provisions, and no direction for denial of exemption or action against officials was warranted on that basis. en-us Mon, 07 Nov 2022 00:00:00 +0530 Tue, 08 Nov 2022 09:20:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=429929 A transferable DFIA under the Customs notification and Foreign Trade Policy is governed by the express conditions applicable to the relevant category of inputs. For inputs covered by paragraph 4.12, the first proviso to condition (iii) requires correspondence only in name, description or quantity, as applicable; it does not add a further requirement that imported materials match exported materials in quality, technical characteristics or specifications. Those additional words appear only in the second proviso for sensitive inputs. The scheme therefore does not justify reading omitted words into the exemption provisions, and no direction for denial of exemption or action against officials was warranted on that basis. Case-Laws Customs Mon, 07 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=429929