DFRC licence validity on shipment date governs notification benefit for imported goods under the licensing scheme.

Notification No. 48/2000 was held applicable where DFRC licences were valid on the shipment date, even if procured by the importer after shipment and before filing bills of entry. The analysis treated shipment date as the material date for testing licence validity under the scheme, and noted that the licensing framework permitted third-party procurement of valid licences for imports. As the record showed no invalidity of the licences on the date of shipment, the imported goods were covered by the DFRC licences and denial of the notification benefit was not justified.

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Issues: Whether the benefit of Notification No. 48/2000 dated 25.04.2000 was available to the imported goods where the DFRC licences were procured after shipment but were valid on the date of shipment.

Analysis: The relevant dates showed that the DFRC licences were issued prior to the shipment date, and the bills of entry were filed thereafter. The licensing scheme permitted procurement of valid licences for imports by third parties, and nothing on record showed that the licences were invalid on the shipment date. The reasoning accepted that the material date for determining licence validity was the date of shipment, not the later date on which the importer obtained the licences.

Conclusion: The DFRC licences covered the goods under import, and the denial of the notification benefit was not justified.

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