2014 (1) TMI 1477

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..... the goods imported by them in June 1998 - Held that:- one of the conditions attached to the notification was that, where the benefit of exemption was sought by a person other than the licensee, the benefit should be allowed against the licence and the certificate only if the transferability of the licence was endorsed thereon by the licensing authority. Obviously, the appellant is “a person other .....

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..... to a remand order passed by this Bench viz. Final Order No. 565/2005, dated 11-4-2005. Before this Bench in the earlier round of litigation, the question was whether it was a requirement for the assessee to produce end use certificate to claim the benefit of exemption under Notification No. 203/92-Cus., dated 19-5-1992 in respect of the goods imported by them in June 1998. On a perusal of the r .....

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..... y endorsed by the licensing authority. In other words, the very fundamental condition attached to the exemption notification in the case of a person other than the licensee was not satisfied in this case. The question whether any end use certificate was produced by the importer is, in our view, subsidiary to the fundamental condition. 2. In the result, this appeal fails and is dismissed. ( .....

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