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2011 (3) TMI 113 - HC - CustomsDFRC - DFRC licences permit duty free replenishment of inputs used in the export product - It is an admitted fact that 'Formers / packing materials' are inputs used in the export products not only confirmed by the Central Excise authorities but also by the DGFT - Held that:- assuming the revenue is right in contending that 'Formers / packing materials' could not be imported duty free in respect of exports effected prior to 12/4/2004, then firstly, the licensing authorities could not to have issued DFRC's permitting duty free import of inputs including formers / packing materials - Having issued DFRC and having allowed duty free import of 'Formers' under DFRC, it is not open to the revenue to contend that the duty free import is unauthorized Again; if the petitioner was intimated about the alleged mistake in the DFRC's, then the parties to whom the DFRC's were sold would have imported only those inputs which are permissible for duty free import - Once the 'Formers / packing materials' have been imported duty free as per the DFRC's validity issued by the licensing authorities and the said items have even now continue to remain in the DFRC's issued to the petitioner, the question of demanding any duty on the 'Formers / packing materials' imported under the said DFRC's issued by the licensing authorities does not arise at all.
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