2015 (11) TMI 79

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..... e appeal as devoid of merit - The appeal was filed by Revenue against the decision of tribunal [2014 (8) TMI 44 - CESTAT AHMEDABAD]; wherein tribunal held that anopinion/clarification issued by Joint DGFT has to be considered as a clarification issued by DGFT & will be binding on the customs so far as ITC restrictions are concerned under Foreign Trade Policy. However, the same clarification issued .....

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..... 112(a) of the Customs Act, 1962. - Civil Appeal No. D41289 of 2014 - - - Dated:- 31-7-2015 - H.L. Dattu, Arun Mishra and Amitava Roy, JJ. ORDER Delay condoned. 2. We have heard learned counsel for the appellant. 3. Having gone through the records of the case, we are of considered opinion that the appeal, being devoid of any merit, is liable to be dismissed and, is dismissed accor .....

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