2019 (11) TMI 1496

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....r The Duty Free Import Authorisation (in short "DFIA") Licence on 2-6-2015 which was issued by respondent No. 3 bearing DFIA Licence No. 3010103853 on 3-10-2016 and on the basis of said licence, the petitioner was entitled to import various items including Natural Rubber. The case of petitioner is that during the period from June, 2015 to October, 2015, the petitioner had exported Automobile Tyre reinforced with Nylon Tyre Cord Warp Sheet etc., by way of 31 shipping bills. The petitioner was thus entitled to import Natural Rubber in view of Standard Input and Output Norms (SION) in which it is so provided and is reproduced as under :- Sl. No. Export Item Import Item Name Quantity Name Quantity Allowed A1667 Automobile Tyres reinfor....

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....use 4.29(VIII) of DFIA, "No Duty Free Import Authorisation shall be issued for an input where SION prescribes 'Actual User' condition." However, prayer made by the petitioner for importing the items including the Natural Rubber has been declined on the ground that there is an amendment in Clause 4.29(VIII) with effect from 21-3-2017 which provides as under :- "No Duty Free Import Authorisation shall be issued for an input where SION prescribes 'Actual User' condition and/or Appendix-4J prescribes pre import condition for such an input." 4. It is submitted that on the basis of amendment in Clause 4.29(VIII) of DFIA, the impugned order has been passed on 10-3-2017 and the relevant portion of same reads as under :- "Accordingly, it i....