https://www.taxtmi.com/caselaws?id=268689 Customs was held obliged to issue a certificate to DGFT confirming that the DFIA licences could not be utilised while the duty-free import of Boric Acid remained under litigation. The request was limited to certification of the factual position needed for revalidation, not revalidation by Customs itself, because Para 2.13.1 of the Handbook of Procedures leaves revalidation to the licensing authority. The expiry of the licences could not fairly be attributed to the importer where non-utilisation resulted from provisional clearances and continued contest over the benefit. Physical custody of the licences was rejected as a prerequisite, as they had remained under constructive control for debit purposes during the dispute. en-us Mon, 23 Feb 2015 00:00:00 +0530 Sat, 13 Feb 2016 11:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268689 Customs was held obliged to issue a certificate to DGFT confirming that the DFIA licences could not be utilised while the duty-free import of Boric Acid remained under litigation. The request was limited to certification of the factual position needed for revalidation, not revalidation by Customs itself, because Para 2.13.1 of the Handbook of Procedures leaves revalidation to the licensing authority. The expiry of the licences could not fairly be attributed to the importer where non-utilisation resulted from provisional clearances and continued contest over the benefit. Physical custody of the licences was rejected as a prerequisite, as they had remained under constructive control for debit purposes during the dispute. Case-Laws Customs Mon, 23 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268689