https://www.taxtmi.com/caselaws?id=795579 Transferable DFIA licences remained valid because allegations against the exporter were unestablished, the demand against that exporter was dropped, and the licences were not cancelled. A bona fide transferee-importer could therefore not be treated as having used fraudulent or irregular licences. The customs duty demand lacked a substantiated substantive charge, and the extended limitation period could not be invoked. The demand and extended-period invocation were unsustainable. en-us Wed, 22 Jul 2026 00:00:00 +0530 Fri, 24 Jul 2026 08:36:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795579 Transferable DFIA licences remained valid because allegations against the exporter were unestablished, the demand against that exporter was dropped, and the licences were not cancelled. A bona fide transferee-importer could therefore not be treated as having used fraudulent or irregular licences. The customs duty demand lacked a substantiated substantive charge, and the extended limitation period could not be invoked. The demand and extended-period invocation were unsustainable. Case-Laws Customs Wed, 22 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795579