Subsequent suspension cannot affect duty free import as DFIA license was valid at the time of import

Wadhwani Commodities Trading Vs Commissioner of Customs (CESTAT Kolkata) CESTAT Kolkata held that activity undertaken by the appellant as calibration tests and upgradation/configuration of the appliances according to the requirements/specifications of the customers, does not amount to manufacture as no new product came into existence. Hence, demand unsustained. Facts- Intelligence was gathered to the effect that one exporter, namely Maa Jawala Enterprises was in the process of shipping four export consignments to Malaysia under Duty Free Import Authorization scheme (DFIA) through Haldia dock b...