https://www.taxtmi.com/caselaws?id=348695 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. en-us Wed, 21 Jun 2017 00:00:00 +0530 Mon, 12 Feb 2018 17:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=348695 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. Case-Laws Customs Wed, 21 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348695