1999 (3) TMI 276

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..... er : Gowri Shankar, Member (T)]. The respondent imported a consignment of cotton denim fabric for shirt. It produced for their clearance an import licence which has been issued to M/s. Hindustan Lever Ltd. The licence was an advance licence permitting import of cotton fabrics. The export obligation subject to which the licence was so granted was for export of gents shirts. This was objected .....

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..... rates, is that transferee of a licence cannot have greater rights than the original licensee and that the imported goods do not match in terms of specifications and technical characteristics the material used in the manufacture of the export product. Hence the imported goods are not eligible for duty exemption. 4. Let us consider the second ground first. The exported goods were gents cotton shir .....

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..... nfirmed. We do not consider it necessary to go into the other point. Therefore, even assuming (which we must not be understood as saying) that there was a justification for the department to consider whether the goods imported against an advance licence must tally in technical characteristic with the export goods, that requirement is satisfied. In addition, it is now settled law that it is not req .....

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