https://www.taxtmi.com/caselaws?id=793639 A post-export, transferable DFIA was treated as not carrying an inherent actual user restriction, and such a condition could not be imposed through a mere Public Notice; if imposed at all, it had to be by notification in the Official Gazette. On that basis, the Public Notice-based restriction was described as illegal and unenforceable against the importer, with consequential DFIA exemption available. The text also notes that, where the licences expired during litigation and could not be used, Customs was directed to issue a certificate to the DGFT to support revalidation, so that denial of utilisation during the dispute did not defeat the scheme benefit. en-us Thu, 18 Jun 2026 00:00:00 +0530 Sat, 20 Jun 2026 08:04:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793639 A post-export, transferable DFIA was treated as not carrying an inherent actual user restriction, and such a condition could not be imposed through a mere Public Notice; if imposed at all, it had to be by notification in the Official Gazette. On that basis, the Public Notice-based restriction was described as illegal and unenforceable against the importer, with consequential DFIA exemption available. The text also notes that, where the licences expired during litigation and could not be used, Customs was directed to issue a certificate to the DGFT to support revalidation, so that denial of utilisation during the dispute did not defeat the scheme benefit. Case-Laws Customs Thu, 18 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793639