1990 (6) TMI 153

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..... Oral Judgment]. Rule. Returnable forthwith. Shri Devdhar waives service on behalf of the respondents. Heard counsel. 1. The petitioners are export house carrying on business of exports, inter alia video cassettes. In 1988 the petitioners secured from their customers order for supply of 10,000 blank video cassettes. The cassettes were to be exported by the customers. In terms of the Import .....

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..... nce with the first application was defective as the said licence referred to the expression advance licence instead of Special Imprest Licence . The petitioners accordingly returned the licence to the respondents for carrying out the correction. The respondents assured to do so, but failed to do the needful. The refusal to correct the first licence and failure to issue second licence has given .....

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..... lied with this requirement. The learned counsel urged that paragraph 220 also refers to exemption notification issued under the Customs Act and set out in Appendix 13-B of the Policy. Shri Devdhar submits that exemption is not granted in respect of import of raw materials which are required for manufacture and supply of products to free trade zones/export processing zones in accordance with the cu .....

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