exports were covered by a Duty
Free Import Authorization license (hereafter, "DFIA License") issued
by the Director General of Foreign Trade (hereafter ... Foreign Trade Policy (FTP) 2004-09, Duty Free Import
Authorization (DFIA) is issued to allow duty free import
of inputs, fuel, oil, energy sources, catalyst
petitioner
Duty Free Import under the Transferable Duty Free Import
Authorization (DFIA) under similar circumstances even though the
petitioners are entitled to the benefits under ... description of Nuts and Nut Products, Dietary Fibre,
Flavours described in the DFIA of the quantity and value mentioned
in DFIA.
02- At the outset
Commerce,
Udyog Bhawan,
New Delhi – 110 011.
2. The Commissioner of Customs (DFIA),
Custom House, Rajaji Salai,
Chennai – 600 001.
3. The Assistant Commissioner ... Customs (DFIA),
Custom House, Rajaji Salai,
Chennai – 600 001. .. Respondents
Writ Petition is filed under Article 226 of the Constitution of
India praying to issue
along with 374.031 kgs of packing material under Duty Free Import
Authorization (DFIA) scheme and issued with a license bearing
SL.No.3510020104 ... Cenvat Credit of duty paid on the goods imported against the said
DFIA License. Therefore, the respondents have rejected the claim of the
petitioner. Thus
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
admitted position that the appellant had used the DFRC/DFIA and TRAs thereof on a bonafide belief that the same were valid and subsisting ... declaring them as Natural Silk Mixed Sarees under Duty Free Imports Authorization (DFIA) Scheme and DFRC Scheme and also over-invoicing their export consignments
Gujarat State Electricity Corporation ... vs Union Of India on 29 June, 2018
Author: M.R
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 ... Advance Authorisation/Advance Authorisation for
annual requirement/DFIA.
(b) Deemed Export Drawback.
(c) Exemption from terminal excise duty where supplies
are made against
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 ... back
letter of credit.
(iii) No
exemption/refund
against supply to
DFIA as CVD is
not exempted.
(b) Yes Yes Exemption
(c) Yes Yes Refund
Advance Authorisation/ Advance Authorisation for
annual requirement/ DFIA.
(b) Deemed Export Drawback.
(c) Exemption from terminal excise duty where
supplies are made against ... Advance Authorisation/Advance Authorisation for annual
requirement/DFIA.
(b) Deemed Export Drawback.
(c) Refund of terminal excise duty will be given if exemption
