9911796707
TMI Blog2001 (3) TMI 432X X X X Extracts X X X X X X X X Extracts X X X X ..... r (T)].- A. Kumar Company, the respondent to this appeal, imported a consignment of nylon taffeta, clearance of which it claimed as lining material in terms of a value based advance licence, and exemption from duty under Notification No. 203/92. The department objected to the clearance on the grounds that there was no nexus between the imported goods and exported goods and that the nylon fab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he importer by its letter dated 7-9-1995 had accepted the value proposed of US $ 0.85 per metre and enhanced the value appropriately. 2. The importer appealed this order, challenging each of these findings. The Commissioner (Appeals) held that the absence of any specific quantity restriction in the licence for the fabric did not render the licence invalid. The Customs authorities cannot go beyon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e items listed in the policy as sensitive. The policy is silent as to what would be the position if no quantity or value restriction is specified in a licence for a sensitive item. A view can be taken that in the absence of any restriction, the sensitive items also can be imported up to the specified value of the licence. There is nothing in the policy provisions to say, or permit an inference, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the goods were entitled to be imported under the licence that was produced and therefore entitled to the benefit of Notification 203/92. However, on this point we find for the department. The matter is now remanded to the Additional Commissioner for determining whether any duty is payable and if so quantify it and communicate it to the importer. 6. Appeal allowed in part. - - TaxTMI - TMITa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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