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2019 (11) TMI 1496

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..... n that Appendix-4J prescribes three import condition for such an import. It is found that amendment has been brought on 21-3-2017 much after the export and therefore, petitioner cannot be denied the benefit which is available to him in view of SION wherein Serial No. A1667 prescribes the items of export and against that item which is sought to be imported is also prescribed i.e. Natural Rubber . Petition allowed. - CWP No. 8498 of 2017 - - - Dated:- 13-11-2019 - Rakesh Kumar Jain and Suvir Sehgal, JJ. Shri Jagmohan Bansal, Advocate, for the Petitioner. Shri P.C. Goyal with Ms. Arti Goyal, Advocates, for the Respondent. ORDER [Order per : Rakesh Kumar Jain, J. (Oral)]. - The petitioner has prayed for the issuance .....

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..... 23 kg 3. Nylon/Tyre Yarn/Cord/ Warp Sheet/Fabric (both dipped and undipped) 13 kg 4. Bead wire 4 kg 5. Pigments/chemicals the following :- (a) Rubber chemicals (Antioxidants, Acelerator, Antiozonant, Retarders and Peptizers). (Import of antioxidants however, shall not exceed 1 kg for each 2 kgs of Rubber chemicals allowed) 2.00 kg (b) Zinc oxide 2.00 kg (c) All other miscellaneous materials/chemicals viz., microcrystalline wax, paraffin wax, pigments and softeners, stearic acid solvents, plasticisers synthetic res .....

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..... 9(VIII) of DFIA, the impugned order has been passed on 10-3-2017 and the relevant portion of same reads as under :- Accordingly, it is clarified that Duty Free Import Authorizations are not allowed for inputs/import items specified in Appendix-4J, therefore, DFIA cannot be allowed for Natual Rubber as an input. 5. Counsel for the petitioner has submitted that amendment which has been brought in the policy w.e.f. 21-3-2017 cannot be made the basis to deny the import of Natural Rubber after the export of Automobile Tyre reinforced with Nylon Tyre Cord Warp Sheet etc. and in the presence of a valid DFIA Licence dated 3-10-2016. In this regard, he has relied upon two decisions of this Court in the case of Malwa Cotton Spinning Mills Lim .....

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