2008 (4) TMI 117

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..... he appellants importer, who are the transferee, to once again prove that the export obligation has been fulfilled by the original licence-holder in accordance with the notification and without availing input stage credit - It is the original licencee, who has to satisfy the above condition, but not the transferee of the licence - Dr. Arijit Pasayat, P.Sathasivam Dr. Mukundakam Sharma JJ. S/Shri .....

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..... nd/or purchased transferable Value Based Advance Licenses (in short 'VABAL') including a license dated 19.1.1993 issued in the name of M/s. Amar Taran Exports, New Delhi. Same was purchased on 20.4.1994. Appellant on the basis of that imported consignment vide Bill of Entry no. 881 dated 30.3.1994. Same was allowed duty free allowance. By show cause notice dated 04.03.1999 appellant was called upo .....

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..... nter alia held as follows: "Hence, the satisfaction arrived at in the above manner is final and binding on the customs department. The Customs department cannot compel the appellants importer, who are the transferee, to once again prove that the export obligation has been fulfilled by the original licence-holder in accordance with the notification and without availing input stage credit" " The tra .....

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