9911796707
TMI Blog2016 (2) TMI 1032X X X X Extracts X X X X X X X X Extracts X X X X ..... ot be permissible to read it in the same. In terms of duty which is to be imposed and recovered, there is no question of any inference. The provisions enabling imposition and recovery of tax for duty have to be cleared - In the present case, the DFIA in question did not contain any entry restricting Saffron. That is how and in the absence of any further amendments to these authorisations that the Licensing Authority did not deem it proper to impose any liability. If that has not been imposed and the process by which it has to be read is as above, then, the Tribunal’s finding of fact cannot be termed as perverse or vitiated by any error of law apparent on the face of the record - appeal dismissed. X X X X Extracts X X X X X X X X Extracts X X X X ..... 5 of the same norms in the Handbook of Procedure (Volume 2). 5. Relying upon these norms Mr. Jetly would submit that they came to be amended by the Director General of Foreign Trade. A note was included which read as pointed out at paragraph 3(ii) of the appeal paperbook. 6. According to Mr. Jetly as per the note of SION, E-1 for assorted confectionery import of Saffron as food flavour would be allowed subject to the condition that the quantity of Saffron which is actually used in the export product is mentioned in the shipping bill. This provision was applicable with effect from 25th April, 2007. Therefore, the exporter was required to disclose the actual quantity used in the export product mentioned in the shipping bill. In th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r passed by the Tribunal and would rely upon the conclusion that if a particular authorisation does not contain an entry for restricting Saffron, then, the Licensing Authority having not made any such insertion or entry, the permission to import goods and clear them without nil rate of duty does not suffer from any perversity or error of law apparent on the face of the record. 10. We have, with the assistance of both counsels, perused this conclusion of the Tribunal. The Tribunal has expressly referred to the exemption Notification No. 98/2009. The Duty Free Import is allowed subject to the condition laid down in the notification and particularly that the description, value and quantity of materials imported are covered by the authori ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ference. The provisions enabling imposition and recovery of tax for duty have to be cleared. In the present case, the DFIA in question did not contain any entry restricting Saffron. That is how and in the absence of any further amendments to these authorisations that the Licensing Authority did not deem it proper to impose any liability. If that has not been imposed and the process by which it has to be read is as above, then, the Tribunal's finding of fact cannot be termed as perverse or vitiated by any error of law apparent on the face of the record. 13. With the aid of the documents that Mr. Jetly would relied upon, a broader or wider view could have been taken. However, no finding of the nature rendered above can be termed as perv ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
