appellant under a transferable duty free import authorization dated 16.06.2011 (DFIA for short) in terms of the Notification No. 98/2009-Cus.dated ... DFIA was issued to the exporter on the basis of SION E-1 for Assorted Confectionary. Having completed the export obligation, on 24.11.2011, the exporter
appellant under a transferable duty free import authorization dated 30.5.2012 (DFIA for short) in terms of the Notification No. 98/2009-Cus.dated ... DFIA was issued to the exporter on the basis of SION E-5 for Biscuits. Having completed the export obligation, on 02.07.2013, the exporter (authorization
conversion of Shipping Bill from Duty Free Import Authorisation [DFIA] to Drawback scheme on the basis of a CBEC Circular No. 36/2010-Cus., dated ... facts, in brief, are that the appellant is exporter who applied for DFIA to DGFT who had issued DFIA No. 0510306798 dt.31.10.2011
Global Exim to clear the consignment of Cocoa powder imported against transferred DFIA, issued against the export of Biscuits under Sr. No. E5 of SION ... Revenue pursuant to some enquiries made with the Licensing Authority (granting DFIA) felt that duty free benefit was obtained by the said importer
question relating to eligibility for exemption from Antidumping Duty against a Transferable DFIA license, in view of certain amendments carried out by way of Notifications ... which were issued subsequent to issuance of the DFIA License.
2. The brief facts of the case are as follows-
2.1 The Appellant imported
Pass Book, Duty Free Replenishment Certificate/Duty Free Import Authorization (DEPB, DFRC,DFIA) etc. by over-valuation of the same on account of trade/agency ... Shipping Bills filed by claiming the export incentives viz DEBP, DFRC,DFIA etc. Further, from the Invoice and Shipping Bills filed by the exporter before
petitioner sought for clearance of the goods duty free under DFIA licences which covered Relevant Processed Man-made Fabrics (100% Polyester Dyed and Printed Fabrics ... hence, the goods imported were found to be not covered by DFIA licences submitted by the importer for clearance of the fabrics covered under four
that the Departmental authorities have not cleared the consignment even after producing DFIA licence to the authorities and also the order of first appellate authority ... appellants own case as regards import of saffron against DFIA licence. It is his submission that both the orders of the first appellate authority
Supply of goods against Advance
Authorisation/Advance Authorisation for annual
requirement/DFIA;
(b) Supply of goods to EOU/STP/EHTP/BTP;
(c) Supply of capital ... conditions as in HBPv1:-
(a) Advance Authorisation/Advance Authorisation for
annual requirement/DFIA.
(b) Deemed Export Drawback.
(c) Exemption from terminal excise duty where
supplies
dated 01.08.2013 (as amended), irrespective of whether the concerned authorization (AA/DFIA) has been redeemed or not.
(4) That the appellant has submitted the required
