https://www.taxtmi.com/caselaws?id=34166 Eligibility for post-export transferable DFIA depends on compliance with the underlying Foreign Trade Policy conditions, including the substantive requirement of a supporting manufacturer tie-up. A later policy circular that relaxed documentary proof for redemption and transferability did not override those foundational eligibility or validate a licence obtained on a different basis. Where export materials were procured from a trader and the supporting-manufacturer details were furnished only later, the defect was not cured. The authorities were therefore within power to cancel the licence, and the appellate rejection was maintained. en-us Fri, 09 Jan 2009 00:00:00 +0530 Tue, 21 Jul 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34166 Eligibility for post-export transferable DFIA depends on compliance with the underlying Foreign Trade Policy conditions, including the substantive requirement of a supporting manufacturer tie-up. A later policy circular that relaxed documentary proof for redemption and transferability did not override those foundational eligibility or validate a licence obtained on a different basis. Where export materials were procured from a trader and the supporting-manufacturer details were furnished only later, the defect was not cured. The authorities were therefore within power to cancel the licence, and the appellate rejection was maintained. Case-Laws Customs Fri, 09 Jan 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34166