9911796707
TMI Blog2001 (3) TMI 630X X X X Extracts X X X X X X X X Extracts X X X X ..... per : Gowri Shankar, Member (T)]. The appeal is taken up for disposal after waiving deposit with consent of both sides. 2. J.K. Group of Industries, the appellant before us, was granted two advance licences, both of which it transferred to Forge Forge Limited, Baroda. The transferee imported goods, which were cleared under Bill of Entry No. 10794, dated 12-12-1994. The importer claimed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... goods on which no input stage credit had been availed in order to be entitled to duty free imports against the said licence. In the instant case the primary condition of the notification itself not been fulfilled and therefore the liability to discharge the duty on the goods imported has to be on the noticee only . He therefore, confirmed the demand for duty and imposed penalty on the appellant. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the goods for clearance of which the licence granted to the appellant and transferred was claimed that has resulted in the duty liability. Therefore, if there was any non-levy or short levy of duty that levy should be from Forge Forge Limited and not from the appellant. While leaving it open to the Department to pursue the recovery, if it is due, from the importer, if it is so advised, we hold ..... X X X X Extracts X X X X X X X X Extracts X X X X
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