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TMI Blog2017 (3) TMI 128X X X X Extracts X X X X X X X X Extracts X X X X ..... of limitation raised by the appellant. Show cause notice was issued on 31st December 1998 for recovery of duty of Rs. 1,35,428/- not paid on import of goods vide bill of entry no. 6268 dated 17th January 1994 by availment of exemption no. 203/92-Cus dated 19th May 1992 against transferred advance licence. Imposition of penalty under section 112 of Customs Act, 1962 was also proposed. 2. Appeal o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... older exported goods using domestically procured inputs and transferred the unutilised portion to appellant as permitted in the said notification and the Foreign Trade Policy notified by the Director General of Foreign Trade under the Foreign Trade (Development & Regulation) Act, 1992. 5. As appellant was neither the manufacturer nor the exporter, the conditions under which export obligation was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en placed on record. It would appear that the notice has been issued on surmises and assumptions that such credit had been availed on the inputs. 7. In Commissioner of Customs (Imports), Bombay v. Hico Enterprises [2008 (228) ELT 161 (SC)], the scope of invoking the recovery provisions against transferee of advance licence is explicitly laid down by the Hon'ble Supreme Court '5. In view of diver ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aforesaid conclusions. Learned counsel for the respondent pointed out that no role was ascribed to it in the show cause notice. 7. It is seen that in view of the fact that in the show cause notice issued on 4-3-1999., there was no reference to the alleged infraction of M/s. Amar Taran Exports, the transferor of the license in question, the judgment of the CESTAT does not suffer from any infirmit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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