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2012 (8) TMI 135

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..... dicating authority, the matter needs to be remanded back to the adjudicating authority - appeal is allowed by way remand. - C/913/07 Mum - - - Dated:- 23-2-2012 - Shri Ashok Jindal, Shri. P.R. Chandrasekharan, JJ. Shri T. Vishwanathan, Advocate with Shri Bharat Raichandani, Advocate for appellant Shri Sanjay Kalra, Appraiser (A.R.) for respondent Per : P.R. Chandrasekharan .....

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..... . Hence the appellant is before us. 3. The learned Counsel appearing for the appellant submits that subsequent to the issue of the above order, the appellant has obtained a licence dated 30.06.2008 from the DGFT allowing them to import a total quantity of 2117.74 MT of Rough Marble Blocks and as per the said licence the same is valid for goods already cleared by the Customs against undertaking .....

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..... the licence now submitted by the appellant is not valid for the imports which have taken place prior to 31.07.2007. He also relies on the judgement of the Hon ble High Court, Bombay in the case of Sophisticated Marbles Granite Industries vs. Union of India - 2004 (166) ELT 318 (Bom.) wherein the hon ble high court held that importers, importing goods without licence and then seeking to validate .....

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..... reconsideration of the matter afresh in the light of the licence now obtained. Accordingly, we set aside the impugned order and remand the matter back to the adjudicating authority for consideration afresh after giving reasonable opportunity to the appellant to make submissions in their defence. 7. Thus the appeal is allowed by way remand. (Pronounced in open Court) - - TaxTMI - TMITax - .....

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