Appellant had used
forged ISO certificate for availing the benefit of DFIA/DEPB Scheme and
they were not having in-house lab for testing ... finished
goods. The test reports were manipulated to avail the benefit of DFIA/AA
scheme by showing the composition of export goods as prescribed
Authorized Representative. This is all about two 'duty free import
authorizations (DFIA)' issued by the Directorate General of Foreign
Trade (DGFT) that were ... products' towards discharge of liability on the remaining 5770 kg.
1
[DFIA no. 5611002533 dated 10th January 2024 (at sl. no. 3)]
2
[DFIA
Para 4.24 (b) of FTP the above Para 4.21 shall apply to
DFIA also.
2. In line with above FTP provision, in case of supplies ... made
to SEZ units under Advance Authorisation/DFIA, Sl. No.2(a)(ii) of
'Guidelines for Applicants' in ANF-4F (Application for
Redemption
under-invoicing the goods and mis-
utilization of Duty-Free Import Authorization (DFIA) scheme which has
resulted in issue of Show Cause Notices against ... glass were cleared by deliberate undervaluation,
with full knowledge and misuse of DFIA authorisation, in collusion with
M/s K. Padmanabhan Logistics Services
import or post-import conditions, like coo benefits/import
through advance/DFIA/DEPB/EPCG licenses, etc, where the
whole or the part of the duty
import or post-import conditions, like coo benefits/import
through advance/DFIA/DEPB/EPCG licenses, etc, where the
whole or the part of the duty
import or post-import conditions, like coo benefits/import
through advance/DFIA/DEPB/EPCG licenses, etc, where the
whole or the part of the duty
import or post-import conditions, like coo benefits/import
through advance/DFIA/DEPB/EPCG licenses, etc, where the
whole or the part of the duty
import or post-import conditions, like coo benefits/import
through advance/DFIA/DEPB/EPCG licenses, etc, where the
whole or the part of the duty
import or post-import conditions, like coo benefits/import
through advance/DFIA/DEPB/EPCG licenses, etc, where the
whole or the part of the duty
