allows DFIA on post
export basis for specified products, which are notified under SION.
The petitioner has exported maize starch powder under DFIA scheme
which ... would be apposite to
reproduce the relevant provisions of DFIA:-
4.25 DFIA SCHEME
(a) Duty Free Import Authorisation is issued to
allow duty free import
Paid
Amount of Compensation Cess Paid
Export Scheme/ Job Work/ Re-export Details :
A. EPCG Scheme [Scheme Code] :
Item Sl. No. in the shipping Bill ... Paid
Amount of Compensation Cess Paid
Export Scheme/ Job Work/ Re-export Details :
A. EPCG Scheme [Scheme Code] :
Item Sl. No. in the shipping Bill
exemption/remission schemes. While Advance Authorization Scheme (AA Scheme) is an Actual User duty free exemption scheme, the Duty Free Import Authorization (DFIA Scheme) permits ... post-export DFIA or transferees of such DFIAs. Else, the DFIAs would be rendered worthless for all such holders/transferees of the DFIAs. This
therefore, are not required to satisfy the actual user
conditions under DFIA Scheme. In many of the input goods, though the
input items in SION ... judgments of different High Courts and
Tribunal which have construed the DFIA Scheme contrary to what the
petitioner is contending and he submits that such
defrauding Government by misusing
the Export Incentive Scheme namely, Duty Free Import
Authorization1 Scheme. Under this scheme, exporters were under
obligation to indicate the technical ... benefit of DFIA
Scheme.
(ia) Rebate under Compounded Levy Scheme was claimed
but it has not connection with the benefits of DFIA
Scheme
entitled for DFIA exemption for claiming DFIA
benefits by either exporter or transferee or the importer under the
Transferable DFIA scheme. He also submits that ... entitled for DFIA exemption for claiming DFIA benefits by
either exporter or transferee or the importer under the Transferable DFIA
Scheme. As per Policy Circular
entitled for DFIA exemption for claiming
DFIA benefits by either exporter or transferee or the importer under the
Transferable DFIA scheme.
8.7 He also submits ... entitled for DFIA exemption for claiming DFIA benefits by
either exporter or transferee or the importer under the Transferable DFIA
Scheme. As per Policy Circular
Para 4.12(i) of
the FTP for claiming exemption under the DFIA scheme.
5.10 Appellant have also relied upon Para 22 the decision ... flavour/dietary fibre as mentioned in the annexures
annexed along with DFIA Scheme as well as specified in
SION."
5.15 In the above decisions
DFIAS. I
therefore, find that non-fulfillment of condition of notification
disentitles the appellant to claim benefit of DFIA scheme.
5.5 Further, the exporter ... scheme is distinct from Advance Authorization
Scheme where raw material is to be imported on authorization
and to be used for manufacturing purpose. Basically, DFIA
their favour and which
has permitted such clearances under DFIA scheme as per the clarifications
(2) Appeal No. C/30081/2024
issued by the DGFT ... ordinate
Benches of this Tribunal that to get cleared under DFIA Scheme only - broad
categorisation is required based on the test of "capability
