TaxTMI 
TaxTMI 
2014 (2) TMI 642
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....etly, for the Respondent. ORDER The petitioner has sought a direction from this Court to the respondent for revalidation of two Duty Free Replenishment Certificates (DFRCs) dated 16 July, 2003 and 21 July, 2003. The request of the petitioner for revalidation was rejected by the Joint Director General of Foreign Trade on 25 May, 2005, 15 May, 2006 and 27 October, 2006. The request was re-examined....
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....ay be revalidated on merits by the licensing authority concerned, which has issued the licence/certificate/ permission, for a period of six months at a time but not beyond a period of 12 months reckoned from the date of expiry of the validity period. However, revalidation of freely transferable licence/certificate/permissions and stock and sale licence/certificate/permission shall not be permitted....
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....004 which was issued on 17 January, 2005. The petitioner approached the Customs authorities at JNPT for a Telegraphic Release Advice (TRA) on 17 January, 2005. The TRAs were issued respectively on 17 January, 2005 and 24 January, 2005 and were despatched on 31 January, 2005. The TRAs reached the Customs authority at Kandla on 3 February, 2005. 4. In the present case, we find merit in the def....