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    <title>2023 (3) TMI 187 - DELHI HIGH COURT</title>
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    <description>Import of restricted arms items is described as subject to two overlapping regimes: permission from the delegated defence authority under the foreign trade framework and a separate Form X licence under the Arms Rules from DGFT. The text states that a later circular clarified that both approvals were required and that Form X applications were to be submitted to DGFT. It also notes that, where regulatory ambiguity delayed processing and consignments had already arrived for defence-related indigenisation, the authorities were directed to process the Form X applications expeditiously and permit clearance of the arrived consignments after compliance steps were taken.</description>
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    <pubDate>Mon, 27 Feb 2023 00:00:00 +0530</pubDate>
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      <title>2023 (3) TMI 187 - DELHI HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=434801</link>
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