https://www.taxtmi.com/caselaws?id=440216 A transferable DFIA governed by the applicable Foreign Trade Policy and SION entitled the importer to basic customs duty exemption on Titanium Dioxide (Rutile) imported against the licence for glass bottles, because the import item corresponded to the licence description. Once transferability was granted after discharge of export obligation, the transferee was not required to prove actual user of the input in the exported goods or establish any fresh nexus beyond the licence and SION entry. The analysis follows binding precedent that DFIA benefit cannot be denied by importing an additional actual-use condition not found in the scheme. The exemption claim was therefore admissible, and the denial of benefit was unsustainable. en-us Wed, 12 Jul 2023 00:00:00 +0530 Wed, 31 Jan 2024 13:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=440216 A transferable DFIA governed by the applicable Foreign Trade Policy and SION entitled the importer to basic customs duty exemption on Titanium Dioxide (Rutile) imported against the licence for glass bottles, because the import item corresponded to the licence description. Once transferability was granted after discharge of export obligation, the transferee was not required to prove actual user of the input in the exported goods or establish any fresh nexus beyond the licence and SION entry. The analysis follows binding precedent that DFIA benefit cannot be denied by importing an additional actual-use condition not found in the scheme. The exemption claim was therefore admissible, and the denial of benefit was unsustainable. Case-Laws Customs Wed, 12 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=440216