https://www.taxtmi.com/caselaws?id=770398 Under the Target Plus Scheme, broad nexus is satisfied where imported inputs bear a relationship to a product group of the exported goods, and physical incorporation into the exported product is not required. Goods used through a job worker for packing or conversion can meet the scheme conditions if there is no evidence of diversion or sale before use. Customs cannot refuse the scheme benefit by reappraising entitlement already authorised under the DGFT framework; any suspected defect in authorization must be taken up with the DGFT rather than decided afresh by Customs. The scheme benefit was therefore upheld on the stated facts. en-us Thu, 08 May 2025 00:00:00 +0530 Sat, 10 May 2025 08:37:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770398 Under the Target Plus Scheme, broad nexus is satisfied where imported inputs bear a relationship to a product group of the exported goods, and physical incorporation into the exported product is not required. Goods used through a job worker for packing or conversion can meet the scheme conditions if there is no evidence of diversion or sale before use. Customs cannot refuse the scheme benefit by reappraising entitlement already authorised under the DGFT framework; any suspected defect in authorization must be taken up with the DGFT rather than decided afresh by Customs. The scheme benefit was therefore upheld on the stated facts. Case-Laws Customs Thu, 08 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770398