No Need for Correlation Between Imported & Exported Goods under DFIA: CESTAT Chennai

Volvo India Private Ltd. Vs Commissioner of Customs (CESTAT Chennai)

The case of Volvo India Private Ltd. vs. Commissioner of Customs involved a dispute over the use of a Duty-Free Import Authorization (DFIA) license. Volvo India, which imports internal combustion engines for medium and heavy commercial vehicles, sought to use a DFIA license originally issued to M/s. International Tractors Ltd., a company dealing with agricultural tractor parts. The dispute arose when customs authorities denied the exemption from basic customs duty on the grounds that the engines imported by Volvo

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