https://www.taxtmi.com/caselaws?id=786103 A transferee of a post-export DFIA cannot be denied customs exemption by importing an actual-use condition into the scheme when the notification does not impose that restriction, and customs must verify the export records rather than speculate about use in the exported goods. A value cap introduced through public notice was treated as inapplicable for curtailing entitlement absent valid enforceable authority. On that basis, the denial of exemption was set aside and restoration of DFIA validity for the unexpired period was directed. en-us Tue, 27 Jan 2026 00:00:00 +0530 Fri, 06 Feb 2026 09:25:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786103 A transferee of a post-export DFIA cannot be denied customs exemption by importing an actual-use condition into the scheme when the notification does not impose that restriction, and customs must verify the export records rather than speculate about use in the exported goods. A value cap introduced through public notice was treated as inapplicable for curtailing entitlement absent valid enforceable authority. On that basis, the denial of exemption was set aside and restoration of DFIA validity for the unexpired period was directed. Case-Laws Customs Tue, 27 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786103