9911796707
TMI Blog1997 (2) TMI 278X X X X Extracts X X X X X X X X Extracts X X X X ..... Customs to show evidence that all the acrylic fibres imported by them was the same as was used in the final product already exported. The importers approached the Bombay High Court which directed the Customs to decide the matter within a certain time. The Assistant Collector in identical orders held the imported goods as not eligible for duty-free import under the concerned Notification Nos. 80/95-Customs and in the case covered by Order No. S/10-11/96VII Notification No. 204/92-Cus. and ordered payment of duty on merits. The Collector (Appeals) following the ratio of the judgment of the Tribunal in the case of Nitco Marble and Granite P. Ltd. - 1996 (63) ECR 111 set aside the orders of the Assistant Commissioner. In these three applicatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... his burden was not discharged merely because the importer held a transferred acrylic licence. Referring to the conditions printed in the licence namely only such raw materials as was used in the export product will be allowed for import . He argued that the breach of conditions of the licence would become the breach of condition of the exemption notification also. 4. Shri Kantawala the learned advocate referred to the judgment of the Tribunal in the case of Nitco Marble and Granite (supra) and stated that the Assistant Collector was bound to follow the ratio of the judgment. He has not followed the ratio on the logic that the order was not a final order and that the facts were not identical in the present case. He submitted that in Writ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rted was considered by the Tribunal in the case of Nitco Marble and Granite P. Ltd. (supra). The Bombay High Court in the above writ petition has concurred with the judgment of the Tribunal. The Tribunal had clearly observed that at the stage of import the transferee of the licence would not be called upon to prove the eligibility for duty-free imports. This decision was a final decision and not an interim decision as understood by the Assistant Collector. The Assistant Collector was required to follow the ratio of this judgment which he failed to do. We have also seen the other judgments cited by Shri Mondal. We observe that although the issues in general were identical, the deliberations in the other cases pertained to the benefit of eith ..... X X X X Extracts X X X X X X X X Extracts X X X X
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