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2017 (9) TMI 1452 - AT - CustomsBenefit of the DFRC licences - N/N. 48/2000, dated 25.04.2000 - benefit denied for the reason that the DFRC licences were issued initially to M/s. Tata Iron and Steel Co. Ltd., and were subsequently issued to the importer - Held that: - the DFRC licences were dated 11.05.2001 as well as 13.08.2001. The date of shipment is 21.11.2002, for which, the Bills of Entry were filed on 11.12.2002 - There is nothing on record to suggest that the date of the DFRC licences were otherwise. Further, the scheme of DFRC provides for procurement of valid licences subsequent to its issue the purposes of import by third parties - appeal dismissed - decided against Revenue.
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