https://www.taxtmi.com/caselaws?id=244047 Duty Free Replenishment Certificates issued under the DFRC scheme remained subject to the Handbook of Procedures, under which validity depended on shipment or dispatch of goods within the prescribed period and revalidation was allowed only on merits within stipulated limits. As no shipment was made before expiry, the certificates lapsed on 31 January 2005, and the record showed no administrative delay by the customs or licensing authorities. The petitioner also gave no satisfactory explanation for its own delay, and the competent authorities had already rejected revalidation. On these facts, no entitlement to revalidation or other relief was established. en-us Thu, 09 May 2013 00:00:00 +0530 Mon, 17 Feb 2014 19:27:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=244047 Duty Free Replenishment Certificates issued under the DFRC scheme remained subject to the Handbook of Procedures, under which validity depended on shipment or dispatch of goods within the prescribed period and revalidation was allowed only on merits within stipulated limits. As no shipment was made before expiry, the certificates lapsed on 31 January 2005, and the record showed no administrative delay by the customs or licensing authorities. The petitioner also gave no satisfactory explanation for its own delay, and the competent authorities had already rejected revalidation. On these facts, no entitlement to revalidation or other relief was established. Case-Laws Customs Thu, 09 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=244047