9911796707
TMI Blog2000 (2) TMI 588X X X X Extracts X X X X X X X X Extracts X X X X ..... ods under Section 12 of the Customs Act, Notification No. 80/95, dt. 31-3-95 also exempted goods of the Basic Customs Duty imported under an Advance licence. However, Notification No. 149/95 dt. 19-9-95 exempted the goods imported against an Advance licence not only from Basic Customs Duty leviable under Section 12 of the Customs Act but also from the countervailing duty leviable under Section 3 of the Customs Tariff Act provided the Advance Licence was issued on or after 19-9-95. The appellants though presented the Bill of Entry dt. 23-4-97 for clearance of the goods paid duty (countervailing duty leviable under Section 3 of the Customs Tariff Act) without taking into consideration that countervailing duty leviable under Section 3 of the C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntinuously importing goods under the Advance Licence and paying duty in terms of Notification Nos. 79/95, 80/95 and 149/95. He submits that Notification No. 149/95 was different from Notification No. 79/95 and 80/95 inasmuch as Notification No. 149/95 exempted not only the Basic Customs Duty but also the countervailing duty leviable on imported goods under Section 3 of the Customs Tariff Act. He submitted that the only condition of this Notification was that the Advance Licence applied for and issued on or after 19-9-95. Ld. Counsel submits that in their case the Advance Licence was issued on 23-8-96 much after 15-9-95 and therefore, the provisions of Notification No. 149/95 were available to them. He submits that Bill of Entry is the docum ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted subsequently were not entitled to the benefit of Notification No. 149/95. He reiterates the findings of the authorities below. 4. We have heard the rival submissions. We have perused the various Notifications, particularly Notification No. 149/95. We note that advance licence was issued to the appellants on 23-8-96. We find that the requirement of Notification 149/95 was that the exemption under this Notification shall be available on the goods imported into India against an Advance licence applied for and issued on or after 19-9-95. Thus, the requirement of Notification No. 149/95 was complied with by the appellants in-as-much as they were issued the advance licence on 23-8-96. Since the appellants had complied with the requirement o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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