2005 (1) TMI 573

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.... Rule. With the consent of the parties, writ petition is taken up for disposal.  2.Petitioner is aggrieved by the order passed by respondent No. 2 cancelling Duty Free Replenishment Certificate (in short 'DFRC') Licence No.-510071078 and 0510071176. Petitioner is stated to have purchased these DFRC Licences from M/s. Alpha Overseas and M/s. Gunja Impex in the month of November, 2002, fo....

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....ized by the importer to whom it was sold and as such, they were not in a position to surrender DFRC licences. Respondents thereupon issued show cause notice dated 27-12-2002 to M/s. Alpha Overseas and show cause notice dated 30-4-2003 to M/s. Gunja Impex. There was no response to show cause notice and as such impugned cancellation order was passed.  4.Learned Counsel for the petitioner sub....

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....le material in respect of which DFRC licences were issued, falls in Sr. No. J-288 i.e. between J-270 to J-297. It is also not disputed that licences issued under SION J-288 were subject to "Actual User" condition. Petitioner not being the "Actual User" cannot have benefit of said licences for import. Note No. 14 or the "GENERAL NOTE FOR TEXTILES" appearing at Hand Book of Procedures Vol.-II reads ....

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....e actual user cannot be entitled for their utilization. Petitioner admittedly is not an actual user and the licences cannot be utilized for import otherwise than by the Actual user. Any such sale would contravene the terms and conditions of the policy and was not permissible. The remedy of the petitioner would lie against the concerned persons from whom it had purchased the licences. Even if the p....