9911796707
TMI Blog2003 (3) TMI 434X X X X Extracts X X X X X X X X Extracts X X X X ..... n. Disposing of an appeal against the order, the Tribunal, by its order passed on 6-10-2000, considered the submission of the importer that the import licence was in fact available but could not be readily produced as it was in the Special Investigation Branch of the Custom House. It remanded the matter to the Commissioner to consider these aspects. At the hearing before the Commissioner which was held to give effect to the Tribunal s order, the representative of the appellant contended that two advance licences issued to Betul Oil Flour Mills Ltd., Pune, which had been transferred by it to Veekay Products Pvt. Ltd., had been transferred to it by the latter and that these licences covered importation of the goods. The Commissioner did not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation part of the quantity of Vitamin B2 in favour of M/s. Puja Enterprises after receiving the full consideration. It further indicates that Devendu Mehta gave the two licences to Mr. Venugopal, Appraiser of SIIB on 24th December, 1999. It does not indicate when the transfer took place.Two letters of Veekay Products Pvt. Ltd. to the appellant, each relating to one licence, claiming to incorporate the transfer of the licence to the buyer, do not indicate any date. Going by the affidavit of Mehta, all that can be said that the licences were transferred on or before 3rd January, 2001 when Mehta affirmed this affidavit. It is not really possible to say that the licences have been transferred to the appellant when it imported the goods. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... whether the licences covered the goods or not. The practice in the Custom House is that the importer of the goods must present to the assessing officer the bill of entry along with other documents which are required for their clearance. He must do so directly or through an agent. The import licences are in two copies, the customs and exchange control copy. The first copy is required for clearance of goods through Customs and the second is utilised for purpose of exchange control containing on it details or remittance of money to the foreign buyer. The Customs copy of the licence is essential for clearance of the goods. The exchange control copy cannot substitute for this. This Customs copy was never in the possession of the appellant and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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