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TMI Blog2019 (5) TMI 1519X X X X Extracts X X X X X X X X Extracts X X X X ..... ion by the Norms Committee that copper in unrefined copper blister and copper in copper anode also falls within one of the listed goods in the advance license issued by the petitioner, it is evidently clear that no customs duty is payable by the petitioner for the aforesaid goods and therefore the respondent No.5 cannot levy customs duty for the said goods on the petitioner. Recording the submi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for ratification of norms in respect of Advance license for Annual Requirement No.3510044672 dated 17.02.2015, in accordance with law. 2.It is the case of the petitioner that they are not liable to pay customs duty for the goods for which the show cause notice dated 14.06.2018 has been issued by the fifth respondent as they are having an advance license for those goods also. Since, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itioner on the ground that there is no advance license in favour of the petitioner for Copper in unrefined copper blister and copper in copper anode which was imported by the petitioner and therefore they are liable to pay customs duty for the said imported goods. 4.In view of the ratification by the Norms Committee that copper in unrefined copper blister and copper in copper anode ..... X X X X Extracts X X X X X X X X Extracts X X X X
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