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TMI Blog2003 (12) TMI 385X X X X Extracts X X X X X X X X Extracts X X X X ..... for the Respondent. [Order per : Krishna Kumar, Member (J)]. Shri V.S. Nankani and Shri Naresh Thakker, learned Advocates appeared on behalf of the appellants. The issue involved in the present case is as to whether the transferee of the Value Based Advance Licence would be eligible for the duty free import, irrespective of the fact whether the original licence holder has fulfilled the e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rule 191A or Rule 191B as in force immediately before the 1st October, 1994, or under Rule 12(1)(b) or Rule 13(1)(b) of the said rules, has not been availed; and (c) drawback has not been claimed either under Section 74 of the Customs Act, 1962 or Customs and Central Excise Duties Drawback Rules, 1971; (vii) where benefit of the notification is sought by a person other than licencee, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of this Tribunal as reported in 2001 (138) E.L.T. 786 (Tribunal) and 2001 (138) E.L.T. 787 (Tribunal). 3. Shri. A.K. Saxena, ld. JDR appeared on behalf of the Revenue and reiterated the impugned order and submitted that the Commissioner has considered the decision relied on by the learned Counsel and has reached to the conclusion that a transferee cannot have a better title than the original ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... self was not eligible for duty exemption under a licence, the transferee cannot avail of the duty exemption under such licence. The said decision of the Tribunal has referred to other decisions of the Tribunal which have gone even to the extent of saying that even if the credit is reversed subsequently, still the exemption with regard to duty free import cannot be allowed. 5. Thus from the above ..... X X X X Extracts X X X X X X X X Extracts X X X X
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