2004 (4) TMI 469

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..... ppeal of the revenue is as to whether the importer would be entitled to benefit of advance licence when the same was valid when home consumption bill of entry was filed but expired at the time of clearance of the goods from the warehouse. The original adjudicating authority has denied them the benefit by observing that at that time of clearance of the goods from the warehouse, the respondents were .....

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..... the Chloride Industries Ltd. judgment is squarely applicable to the facts of the instant case. It was held that the importation made under an advance licence, which has lapsed at the time of the clearance from the bonded warehouse, can claim the benefit of the Notification in question. In the respondent s own case, it was observed that the Notification does not say that the scheme required for a v .....

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