2013 (1) TMI 474

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..... ns for packing - After packing the same with soap had exported 9.88 Crore cartons by utilizing the imported cartons as well as indigenous cartons Held that:- As concluded from the facts of the case firstly, the Licensing Authority has found that the conditions attached to the said 20 advance licences have been complied with and accordingly granted export obligation discharge certificate in resp .....

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..... r and R.D. Dhanuka, JJ. REPRESENTED BY : Shri R. Ashokan, for the Appellant. Shri M.H. Patil, for the Respondent. [Judgment]. P.C. : Under 20 advance licences the respondent-assessee was permitted to import 11.31 crores number of inner cartons for packing the soap manufactured by the assessee. Admittedly, under the said licences, the assessee had imported 9.10 Crore number of car .....

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..... ce specific, the imports effected under that particular licences cannot be used for the manufacture and export of the final products under another licences. 5. The finding of fact recorded by the Tribunal is that firstly the Licensing Authority has found that the conditions attached to the said 20 advance licences have been complied with and accordingly granted export obligation discharge certif .....

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