application for conversion of their exports under Duty Drawback
scheme to DFIA Scheme. However, his application was not accepted
by the Adjudicating Authority in terms ... that whether the conversion of Drawback shipping bills can be
allowed to DFIA Scheme or not?
The appeal filed by the respondent was disposed
Branch,
Udyog Bhawan,
New Delhi – 110 011.
3.The Commissioner of Customs (DFIA),
Custom House,
Rajaji Salai,
Chennai – 600 001. ... Respondents
Prayer: Petition filed under ... direct the 1st and 2nd respondents to revalidate the
unused 3 DFIA licences viz. (1)DFIA Licence No.0710070530 dated
12.03.2010 (2)DFIA Licence
shipping
four export consignments to Malaysia under Duty Free Import
Authorization scheme (DFIA) through Haldia dock by resorting to mis-
declaration of description, quantity ... goods attempted to
be exported were covered under 4 DFIA licenses and CIF value for duty
free import of betel nuts utilizing the said licenses
shipping four export consignments to Malaysia under Duty
Free Import Authorization scheme (DFIA) through Haldia dock by
resorting to mis-declaration of description, quantity ... goods attempted to be exported were covered under 4 DFIA licenses
and CIF value for duty free import of betel nuts utilizing the said
licenses
Lithium Ion Cells" against description of Automative
Battery" against transferable DFIA's issued against Export of Agricultural
Tractors issued as per SION ... said Bill of Entry No. 4965904 dated 09.03.2023 denied exemption of DFIA
benefits with following observation;
2
C/10601/2023-DB
"YOUR CLAIM
various shipping bills stated therein from Duty Free Import Authorisation
scheme (DFIA) to Drawback Scheme under Section 149 of the Customs Act,
1962.
2. Appellant ... 10879/2018-DB
3. Appellant had applied for Duty Free Import Authorisation (DFIA) and
obtained 13 DFIA scripts from the DGFT, Rajkot during the period
time. In
the course of his business, they have purchased a transferable DFIA
licence No. 210100847 dated 16/05/2007 from M/s Gemini Overseas ... vide Bill of Entry No. 922097 dated 30/12/2008 wherein the DFIA
licence purchased by them were utilized towards the Customs Duty
Titanium Dioxide (Rutile) - ITC (HS No. (32061900) on the strength of
Transferable DFIA License No. 0310787806 dated 08.08.2014 issued against
Export of Glass Bottles ... Duty under Custom
Notification No. 98 of 2009 dated 11.09.2015 against Transferable DFIA
issued against Export of Glass Bottles as per SION
Extra
Virgin Olive Oil and claimed exemption from basic customs duty under DFIA
Scheme as per Notification No. 25/2023-Cus dated 01.04.2023. The
exemption ... sought under DFIA No. 3111002557 dated 10.08.2023
covered by the description of 'Salad Oil (HS code: 1509) against Export of
Vegetable Pickles issued
different shipping bills. They
made two applications for Duty Free Import Authorization (DFIA)
Licence with the Joint Director General of Foreign Trade, Madurai for
import ... appellant had declared in the shipping bill that the
consignment is under DFIA. It was mentioned as "This shipment
under DFIA, DGFT MDU File
