https://www.taxtmi.com/caselaws?id=752785 CESTAT Mumbai allowed appeals challenging confiscation and duty recovery under DFIA scheme for saffron imports. The appellant, as transferee of authorizations, was protected by limitation bar since no finding existed of involvement in obtaining authorization or enabling exports. The adjudicating authority incorrectly applied "actual use" condition post-export, treating incentive as drawback when export obligations were fulfilled. The tribunal held that commercial viability test was not intrinsic to export promotion schemes under FTP, and actual use condition doesn't require deployment in specified products for domestic sale after export obligation fulfillment. en-us Thu, 25 Apr 2024 00:00:00 +0530 Sat, 18 May 2024 06:49:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=752785 CESTAT Mumbai allowed appeals challenging confiscation and duty recovery under DFIA scheme for saffron imports. The appellant, as transferee of authorizations, was protected by limitation bar since no finding existed of involvement in obtaining authorization or enabling exports. The adjudicating authority incorrectly applied "actual use" condition post-export, treating incentive as drawback when export obligations were fulfilled. The tribunal held that commercial viability test was not intrinsic to export promotion schemes under FTP, and actual use condition doesn't require deployment in specified products for domestic sale after export obligation fulfillment. Case-Laws Customs Thu, 25 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=752785