2002 (8) TMI 541

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..... Gowri Shankar, Member (T)]. Appeal taken up for disposal with the consent of both sides, after waiving deposit. 2. The order of the Commissioner holds that the appellant is liable to pay duty on the goods imported by International Dyestuff Industries on an import license which was issued to the appellant and transferred by it directly to International Dyestuff Industries. The Commissioner .....

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..... on them, in the event that the exemption claimed by him is not available, and there is no warrant in law to demand duty from a person who was issued the import license which was made use of to effect the import. (See Minar Enterprises Others v. CC - Appeal C/442/2001). The demand for duty from the licensee, who was not the importer is hence not justified. 5. The appeal is accordingly allowed .....

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