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2014 (2) TMI 642 - HC - CustomsRevalidation of two Duty Free Replenishment Certificates - request rejected by the Joint Director General of Foreign Trade on 25 May, 2005, 15 May, 2006 and 27 October, 2006 - Held that:- It was open to the petitioner to have utilized the DFRCs for cleance of imported goods provided 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 any delay on the part of the Customs authorities or the DGFT in processing the request of the Petitioner. In this view of the matter and particularly having- regard to the fact that the DFRCs have expired as far back as in January, 2005, it would not be appropriate for the Court to entertain the petition, particularly when even on merits, the grievance is lacking in substance - Decided against assessee.
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