31st March, 2020 floated a Duty Free Import Authorisation Scheme
(DFIA) to regulate export viz-a-viz import of the goods. It is a post ... line application to the concerned
regional authority before exporting the goods under DFIA scheme. It is
stipulated that export shall be completed within the span
Procedure').
Brief background of the case:-
(2) Duty Free Import Authorization (DFIA) is one of the duty exemption
schemes under Chapter ... Policy. DFIA is issued to allow duty free
import of inputs. DFIA may be either Post-export or Pre-export.
(3) The petitioner company
issue involved is that whether the appellant is entitled to claim DFIA
benefit under Transferable DFIA No. 0310863589 dt. 09.06.2020 &
0310833517 dated 19.03.2020 both ... appellant is a transferee of
aforesaid two transferable Duty Free Import Authorizations (DFIA) originally
issued to Krish Food Industry (India) by the Office
issue involved is that whether the appellant is entitled to claim
DFIA benefits for the import of "Wheat Gluten" against the input product ... case are that the appellant imported Wheat
Gluten and claimed DFIA benefits on the strength of Two Transferable Duty
Free Import Authorisations (DFIA
read as no duty drawback and the shipment was allowed under DFIA and VKGUY scheme. The said shipping bill shows the DFIA File ... reason given by the exporter for conversion of shipping bill to DFIA and VKGUY scheme is that the JDGFT have rejected their claim. They have
imposed penalties based on the corrigendum issued. Learned Advocate argued that DFIA License could also be allowed under paragraphs ... That in the documents received from M/s GHCL Limited (GHCL) only DFIA file number and invoice particular were mentioned which does not give
correct or otherwise, (ii) denial of availment of DFIA licence for clearance of the goods, and (iii) confiscation and imposition of fine and penalty ... upheld.
11. As regards appellants contention on denial of DFIA licence, we find that adjudicating authority in the impugned order while confirming the demand
available to the importer on the strength of Duty Free Import Authorisation (DFIA) issued by the DGFT, the Tribunal in the latter case granted ... cases, the specifications of the export goods as given in the DFIA or the advance licence, as the case may be, were held
Officer,
Office of the DGCEI, Navarangpura, Ahmedabad did send copies
of two DFIA Licenses No. 0810079587 dated 27.4.2009 and
0810081427 dated 14.07.2009. No copy ... these DFIA licenses
was furnished by the Revenue before the Bench and also there is
no indication whether appellants were shown copies of these
DFIA
Ravi Foods Pvt.Ltd. was holding Duty Free Import Authorization (DFIA) and got the same invalidated by the Joint Director general of Foreign Trade ... procurement of Aluminium Metalized BOPP film. Based on the said invalidated DFIA, the appellant had obtained advance authorization for deemed exports. The appellant manufactured
