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"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."

It is submitted that on the basis of amendment in Clause 4.29 (VIII) of DFIA, the impugned order has been passed on 10.03.2017 and the relevant portion of same reads as under:-

"Accordingly, it is clarified that Duty Free Import Authorizations are not allowed for inputs/import items specified in Appendix-4J, therefore, DFIA cannot be allowed for Natual Rubber as an input."

We have heard both the counsel for the parties, perused the record with their able assistance and are of the considered opinion that case set up by the petitioner has a merit because the petitioner is claiming right of redemption on the basis of export which took place between the months of June 2015 to October 2015, on the basis of the provisions of Clause 4.29 of DFIA in which there was no such condition that Appendix-4J prescribes 4 of 5 CWP No.8498 of 2017 {5} three import condition for such an import. It is found that amendment has been brought on 21.03.2017 much after the export and therefore, petitioner cannot be denied the benefit which is available to him in view of SION wherein serial no.A1667 prescribes the items of export and against that item which is sought to be imported is also prescribed i.e. 'Natural Rubber'. The argument raised by counsel for the petitioner is supported by the two decisions rendered by this Court in the case of Malwa Cotton Spinning Mills Limited (supra) and Nagesh Hoisery Exports Limited (supra).