https://www.taxtmi.com/caselaws?id=800203 Duty-free import of polyester knitted fabrics under a valid Special Advance Authorization remains eligible for customs-duty exemption notwithstanding a Minimum Import Price condition. Paragraph 4.04A of the Foreign Trade Policy permits such imports for manufacture and export of apparel, while Notification No. 27/2023 provides the corresponding exemption. The later Minimum Import Price notification expressly accommodates Special Advance Authorization holders, subject to restrictions on sale of imported inputs in the Domestic Tariff Area. Accordingly, the Minimum Import Price condition alone does not disqualify the exemption; resulting confiscation, redemption fine and penalty cannot be sustained. en-us Mon, 07 Sep 2026 00:00:00 +0530 Sat, 03 Oct 2026 09:32:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800203 Duty-free import of polyester knitted fabrics under a valid Special Advance Authorization remains eligible for customs-duty exemption notwithstanding a Minimum Import Price condition. Paragraph 4.04A of the Foreign Trade Policy permits such imports for manufacture and export of apparel, while Notification No. 27/2023 provides the corresponding exemption. The later Minimum Import Price notification expressly accommodates Special Advance Authorization holders, subject to restrictions on sale of imported inputs in the Domestic Tariff Area. Accordingly, the Minimum Import Price condition alone does not disqualify the exemption; resulting confiscation, redemption fine and penalty cannot be sustained. Case-Laws Customs Mon, 07 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800203