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Customs - Highlights / Catch Notes

Home Highlights October 2016 Year 2016 This

Extension of validity period of DFIA licences - If such exporter ...


DFIA license validity extension allowed for exporters not using Cenvat; exemption from customs duty upheld.

October 12, 2016

Case Laws     Customs     HC

Extension of validity period of DFIA licences - If such exporter has not availed of the Cenvat facility, then it cannot be deprived of the benefit of exemption from payment of additional customs duty just because the manufacturer of the export product has availed of the Cenvat facility. - HC

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