Duty Demand Quashed as Extended Limitation Inapplicable to Bona Fide DFIA Transferee

Indras Agencies Pvt. Ltd. Vs Commissioner of Customs (CESTAT Chennai)

The CESTAT Chennai allowed the appeal and set aside the duty demand raised on Indras Agencies Pvt. Ltd. for imports made under transferred DFIA licences, holding that the extended period of limitation could not be invoked against a bona fide transferee in the absence of any allegation or evidence of fraud, suppression, or wilful misstatement on its part.

The appellant had imported three consignments of patchouli oil SPX during 2012 and 2013 by utilising two DFIA licences originally issued

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