DGFT Public Notice Cannot Impose Actual User Restriction on DFIA Imports: CESTAT Kolkata

Global Exim Vs Commissioner of Customs (CESTAT Kolkata) The CESTAT Kolkata allowed the appeal challenging the denial of exemption under Customs Notification No. 25/2023-Cus on imports made against a transferable Duty-Free Import Authorization (DFIA). The appellant, a partnership firm, imported 27 metric tons of citric acid and claimed exemption from Basic Customs Duty on the strength of a transferable DFIA issued on a post-export basis against exports of assorted confectionery products under Standard Input Output Norm (SION E-1). However, the customs authorities denied the exemption, reassesse...