9911796707
TMI Blog2014 (2) TMI 642X X X X Extracts X X X X X X X X Extracts X X X X ..... ded they were despatched or shipped on or before 31 January, 2005. As a matter of fact, no shipment was made in terms of Para 9.11 of the Handbook of Procedures before 31 January 2005. The petitioner failed to utilize the DFRCs before the expiry date. The petitioner has furnished no justification for its own delay. The narration of dates in the affidavit in reply does not indicate that there was a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hment Certificates (DFRCs) dated 16 July, 2003 and 21 July, 2003. The request of the petitioner for revalidation was rejected by the Joint Director General of Foreign Trade on 25 May, 2005, 15 May, 2006 and 27 October, 2006. The request was re-examined and was once again rejected by the Norms Committee under intimation to the petitioner on 9 April, 2007. Finally on 20 February, 2011, the petitione ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a time but not beyond a period of 12 months reckoned from the date of expiry of the validity period. However, revalidation of freely transferable licence/certificate/permissions and stock and sale licence/certificate/permission shall not be permitted. In cases where freely transferable licence/certificates/ permissions have expired while in custody with Customs authority, revalidation shall be per ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2005. The TRAs were issued respectively on 17 January, 2005 and 24 January, 2005 and were despatched on 31 January, 2005. The TRAs reached the Customs authority at Kandla on 3 February, 2005. 4. In the present case, we find merit in the defence of the respondents that it was open to the petitioner to have utilized the DFRCs for cleance of imported goods provided they were despatched or shipped o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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