2010 (12) TMI 1115

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..... sed the Civil Miscellaneous Appeal No. 3126 of 2010 filed by Commissioner of Customs (Imports), Chennai against the CESTAT Final Order No. 540/2009, dated 11-5-2009 as reported in 2009 (243) E.L.T. 110 (Tri. - Chennai) (Commissioner v. Base Corporation Ltd.). While dismissing the appeal, the Hon ble High Court passed the following judgment : The Commissioner of Customs (Exports) seeks to chall .....

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..... rs, who satisfied the required export obligation. The first respondent were only transferees of such licences. 4. Keeping the above factors in mind, the Tribunal held when imports are made against licences issued after completion of export obligation, benefit of duty-free import of inputs was available without the importer having to establish nexus between the imports and the export products. .....

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