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CUSTOMS EXCISE & SERVICE TAX APPELLATE TRIBUNAL
C J Mathew, Technical Member, Ajay Sharma, Judicial Member
Frunuts Exim LLP – Appellant
Versus
Commissioner of Customs – Respondent
| Table of Content |
|---|
| 1. background of dfia dispute regarding customs duty exemption. (Para 1 , 2) |
| 2. arguments on eligibility for duty-free exemptions. (Para 3 , 4 , 5 , 6) |
| 3. court observations on procedural compliance and assessments. (Para 7 , 8 , 9 , 10 , 11) |
| 4. ratio decidendi concerning application of actual use condition. (Para 12 , 18) |
| 5. final conclusion and order regarding restoration of dfia validity. (Para 21 , 22) |
PER: C J MATHEW
Much like ‘Back to the seasons of my youth I recall a box of rags that someone gave us And how my mama put the rags to use …..
Mama sewed the rags together Sewin' every piece with love She made my coat of many colors That I was so proud of’ that Dolly Parton penned on the back of a laundry receipt belonging to Porter Wagoner which went on to become the hit ‘Coat of Many Colours’ in 1971, the fabric of this dispute is not a single composition by an adjudicating authority but collated from findings of the first appellate authority supplemented by submissions of Learned Authorized Representative. This is all about two ‘duty free import authorizations (DFIA)’ issued by the Directorate General of Foreign Trade (DGFT) that were presented by the appellant, M/s F
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