Case Law Analysis
|Custom, Excise & Service Tax Tribunal
DFIA Scheme | Actual User Conditions Cannot Be Imposed via DGFT Public Notice; Only Statutory Notification Can Alter FTP Terms : CESTAT Kolkata
CESTAT Kolkata invalidates DGFT's use of public notices to impose actual user conditions on Transferable Duty-Free Import Authorizations, affirming that only notifications issued in the Official Gazette have legal force to amend Foreign Trade Policy terms. This ruling protects importers and transferees from retroactive administrative overreach and reinforces the hierarchy of delegated legislation under the Foreign Trade (Development and Regulation) Act.