DFIA Scheme - Actual user condition - the clarification of the ...

Retrospective Withdrawal of 2002 DFIA Clarification Overturned; Confiscation and Penalty Orders Set Aside by Norms Committee.

September 23, 2020

Case Laws Customs AT

DFIA Scheme - Actual user condition - the clarification of the Advance Licensing Committee issued in 2002 was withdrawn by the Norms Committee in 2013. The foundation of the impugned order is the attribution of retrospective effect to the subsequent withdrawal so as to render the impugned imports to be contrary to the list appended to the licence. - If the test of validity for retrospective effect of notifications, it surely must be no less applicable to clarifications. - Order of confiscation and penalty set aside - AT

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DFIA Scheme - Actual user condition - the clarification of the ...

Retrospective Withdrawal of 2002 DFIA Clarification Overturned; Confiscation and Penalty Orders Set Aside by Norms Committee.

September 23, 2020

Case Laws Customs AT

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