DFIA scrips - Subsequent cancellation of the licenses/scrips - ...

Case Laws Customs

September 7, 2018

DFIA scrips - Subsequent cancellation of the licenses/scrips - fraud or suppression continues, if document is not genuine and contrary interpretation defeating legislative intention will not enable perpetuation of fraud and a purchaser or successor of fraudulently obtained licence stands in the same position as the predecessor.

View Source

← Previous Next →

DFIA scrips - Subsequent cancellation of the licenses/scrips - ...

Case Laws Customs

September 7, 2018

You may also like:

Levy of GST - Sale and/or Purchase of DFIA licenses - DFIA is distinguishable from ‘Duty Credit Scrips’ and cannot be considered as a Duty Credit Scrip - GST is...

Denial of benefit of Value Based Advance Licenses (VABAL) to the appellants-transferees and the recovery of customs duty, along with the imposition of penalties. The key...

Cancellation of MEIS scrips - Re- classification of the goods - Export of “Lamda Cyhalothrin Technical” - The Tribunal upheld the appellant's classification, emphasizing...

In the present case the licences/scrips were transferred to the appellant importers who had no knowledge of the misrepresentation by the exporters in obtaining them. The...

Mis-use of duty free licences - benefit of the exemption under the license is not available on the strength of a fraudulent licence - The appellant in this case has not...

DFIA benefits - validity of transfer of DFIA issued under SION E-5 (Biscuits) - There is no actual user condition in existence prior to the issue of PN 84 - There is no...

DFIA (Duty Free Import Authorisation) scheme - revalidation of the DFIA licences - due to the aforementioned Public Notice dated 23.07.2010, Clarification dated...

Export promotion schemes - forge/fake DEPB licences/scrips - There is no provision to transfer the benefit of any exemption either under the policy or any notification...

Levy of GST - DFIA (Duty Free Import Authorisations) - The DFIA popularly known as duty paying scrips in the trade parlance is equivalent to the duty credit scrips -...

Duty demand - Import has obtained the DFIA license by fraud - Transfer of licenses DFIA - Duty demands and interest have been correctly confirmed against all the...

100% EOU - Absolute Confiscation - import of restricted item - R-22 Gas - Import shall be governed by the valid license existing at the time of import of goods,...

Confiscation of goods - Goods imported under advance license - Act of fraud established - AT

Entitlement to DFIA benefits - import of “Wheat Gluten” against the input product description “Wheat Flour” - It cannot be said that if the specific name of input in the...

Cancellation of GST registration of petitioner - registration obtained by means of fraud, wilful misstatement or suppression of facts - The impugned SCN is incapable of...

Cancellation of GST registration of petitioner - By saying that the registration has been obtained by fraud/wilful misstatement/suppression of facts, is not sufficient....

Quick Updates: