https://www.taxtmi.com/caselaws?id=790216 Exemption from customs duty under Notification No. 25/2023-Cus is available for imports made against a valid transferable DFIA where the imported goods match the description, value and quantity endorsed in the authorisation and comply with the applicable SION and licence conditions. The requirement to establish correlation between technical characteristics, quality and specifications applies only to sensitive inputs under paragraph 4.29 of the FTP, as clarified by Circular No. 20/2025-Cus, and does not extend to non-sensitive inputs. Actual user restrictions remain enforceable where incorporated in the DFIA framework. On that basis, non-sensitive inputs imported within the endorsed DFIA terms qualify for exemption without such correlation. en-us Mon, 20 Apr 2026 00:00:00 +0530 Wed, 22 Apr 2026 08:47:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790216 Exemption from customs duty under Notification No. 25/2023-Cus is available for imports made against a valid transferable DFIA where the imported goods match the description, value and quantity endorsed in the authorisation and comply with the applicable SION and licence conditions. The requirement to establish correlation between technical characteristics, quality and specifications applies only to sensitive inputs under paragraph 4.29 of the FTP, as clarified by Circular No. 20/2025-Cus, and does not extend to non-sensitive inputs. Actual user restrictions remain enforceable where incorporated in the DFIA framework. On that basis, non-sensitive inputs imported within the endorsed DFIA terms qualify for exemption without such correlation. Case-Laws Customs Mon, 20 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790216