https://www.taxtmi.com/caselaws?id=258499 Where Duty Free Import Authorisations remain unutilised because customs litigation prevents debit or use, Customs must furnish the factual certificate required by the licensing authority for revalidation. The Tribunal noted that paragraph 2.13.1 of the Handbook of Procedures allows revalidation on proper factual justification, and the importer cannot be denied the benefit merely because the licences expired during the pendency of the dispute. It treated licences presented for debit and held up by the customs dispute as being in constructive custody for the scheme, even without physical custody by Customs. The certificate was therefore required to enable revalidation of the expired DFIA licences. en-us Mon, 16 Mar 2015 00:00:00 +0530 Fri, 05 Feb 2016 11:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=258499 Where Duty Free Import Authorisations remain unutilised because customs litigation prevents debit or use, Customs must furnish the factual certificate required by the licensing authority for revalidation. The Tribunal noted that paragraph 2.13.1 of the Handbook of Procedures allows revalidation on proper factual justification, and the importer cannot be denied the benefit merely because the licences expired during the pendency of the dispute. It treated licences presented for debit and held up by the customs dispute as being in constructive custody for the scheme, even without physical custody by Customs. The certificate was therefore required to enable revalidation of the expired DFIA licences. Case-Laws Customs Mon, 16 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=258499