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2015 (11) TMI 1498 - AT - CustomsRevalidation of Duty Free Import Authorization (DFIA) Licenses - failure of the appellant to produce an import permit from the Central Insecticide Board & Registration Committee (CIB &RC) under the Insecticide Act 1968 - Held that:- Lower authorities have misread the provisions of law. As per Para 2.13.1 of the Handbook of Procedures, only the licensing authorities can permit the revalidation of freely transferable DFIAs. There is no dispute on this. But it should be fairly understood that adequate justification for revalidation has to be made available to DGFT. And this information can only be made available by Customs. The appellant has merely sought a statement to be issued by Customs to the DGFT certifying that the admissibility of import of Boric Acid against the DFIAs licenses remained in litigation. In fact, the Commissioner (Appeals) acknowledges this position regarding the litigation. - request made by the appellant to the Customs Department is very legitimate. The request is not for revalidation of Licenses by Customs, but only a certificate to be issued to DGFT confirming the sequence of events from the date of first refusal of duty free clearances of imported Boric Acid till the date when the Customs started finding Bills of Entry and releasing PD Bonds/Bank Guarantees. This factual certificate will enable the appellant to approach the DGFT who can consider the appellants case on merits for revalidation of such expired licenses. - Decided in favour of assessee.
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