Mangalore Port and was availing ineligible duty-free import
benefits under DFIA Scheme by exporting cheap quality
ladies midi, made of assorted low grade textile ... quantity of input [corduroy fabric] duty free, than
otherwise admissible under the DFIA Scheme, investigations
were commenced. Live export consignments entered for
exports vide three
Advance Authorisation/Advance
Authorisation for annual requirement/DFIA.
(b) Deemed Export Drawback.
(c) Exemption from terminal excise duty where
supplies are made against
schemes involving less
10
rigorous examination (for example, from Advance
Authorization / DFIA scheme to Drawback/DEPB
scheme) or within the schmes involving same
level ... Conversion of free
shipping bills into EP scheme shipping bills
(advance authorization, DFIA, DEPB, reward
schemes etc.) should not be allowed. However,
the Commissioner
Appellant
(By sri.G.s.Ha1~age§§§gé§dfia.;r»,. H'
AND . H _ .
1.. Smt.Maiiav{rwa . . g
W / 0. I€L1drap
ssuij11 G1'
Rs. i.O,()O,()O{}/--~ as c:dfia.fie:z.s;1t.i.c$r:. ' tlle
p1aiI1t'1ffs/ respor1dm
vaiiéity 13 fi§i§ L§fi§@,
Efiflfi. fiherefara, there :3 fl@ dfia§én¢fi é§ §ar '
as date GE galidity Qf thej
MUNICIAPL BUILDING
f = vPRIYATE.__B§IS STOP, NAGAMANGALA TOWN
%MAN'DfIA. _DI's'I*.
14
.. svgr; IALI
AGED ABOUT 56 YEARS
t1ffifetent dt': to be shown.
t_f:)rdei_9e'dfIa.cg:ordi-xtgiv.
Ot'fi(_:e is e 'testify the said
Respondents
' (Bvs%45Smt.: S;R. Artiira'dfia, Advocate for R1, R2 and R4;
J V. ._ _
V' _f. Gum;-ajA"Ku1karni, Advocate
KALAGI-IA1'(;-1. TALUK.
_ DfiA"RWAD'DISTRICilI
_ '._,REPR$5s1a:NfrI«:D BY ITS
-. CJAEQFICIAL LIQUIDATOR, IV FLOO
