business, the
petitioner purchased Duty Free Import Authorisation (in short 'DFIA') dated
14.08.2012 issued by the Director General of Foreign Trade ... through a notification dated 11.09.2009 exempted the materials
imported into India against DFIA issued in terms of Paragraph
determination of retail sale price and (ii) mis-utilisation of DFIA scrips.
The relevant portions of the show cause notice are reproduced below ... entry,
as detailed in Annexure: A-2 & A-4, against DFIA
scrips, as listed in Annexure-B to this notice, should
not be denied
shipping bills at the time of export
and thereafter applying for the DFIA licences under Chapter 4 of the
Foreign Trade Policy ... certain
documents. From the scrutiny thereof, it was observed that the
1 DFIA
4
appellants are engaged in export of pan masala/gutkha for several
while importing three consignments of
patchouli oil SPX by utilising 2 DFIA licenses originally issued to an exporter
namely M/s. Pan Parag India ... various exporters who had on the basis of such exports obtained
DFIA licenses and consequently secured undue benefits of import duty
exemptions. The aforesaid exporter
specific intelligence that the importer had
fraudulently imported epoxy resin under the DFIA licenses
issued to certain Kanpur based leather exporters, the
Directorate General ... Revenue Intelligence5 initiated
investigation. It found that the DFIA licenses were issued to
leather exporters in lieu of export of „Finished Leather from
Hide
actual user
conditions in respect of eight numbers of imports made through
DFIA (Duty Free Import Authorization) and 10 numbers of imports
through AA (Advance ... nutshell, is that M/s. Tejus having IEC
No.349001499 had obtained DFIA from the Directorate General of
Foreign Trade (DGFT) and AA for importation
dated 21.10.2008 for clearance of a consignment of Polyester
branded Fabric against DFIA licence dated 23.05.2008. The proper
officer resorted to first check and ordered ... Bill of Entry and finding that the goods were covered by the
DFIA licence, the proper officer assessed the duty by allowing the
benefit
Cane White Sugar" under Bill of Export No.
08/EXP/RAN/DFIA/07 dated 14.04.2007 to M/s.
Ornate Services Ltd., Bangladesh under DFIA ... Scheme. After the export, the appellant realised that
DFIA Scheme was not beneficial to them and wanted
to avail the DEPB scheme instead. Accordingly
Supply of goods against Advance
Authorisation / Advance Authorisation for
annual requirement / DFIA;
(b) Supply of goods to EOUs / STPs / 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
shipping bills from
Drawback Scheme (DBK) to Duty Free Import Authorisation Scheme
(DFIA). After personal hearing was granted to the Appellant on
13.03.2025 wherein Appellant ... Commissioner had allowed such conversion for 3 years
from drawback scheme to DFIA scheme with condition for reversal of
drawback receipt alongwith applicable interest
