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TMI Blog2008 (7) TMI 262X X X X Extracts X X X X X X X X Extracts X X X X ..... t when such typographical error is committed by the DGFT and that the respondents have applied for the rectification of such typographical mistake by DGFT how can the importer be held responsible for the same and be denied the benefit - C/196 & 203/2008 - A/1529-1530/2008-WZB/AHD - Dated:- 28-7-2008 - Ms. Archana Wadhwa, Member (J) and Shri B.S.V. Murthy, Member (T) Shri M.M. Mathkar, JDR ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... peals) while taking note of the fact that mentioning of incorrect heading was a mistake on the part of DGFT, extended the benefit to the assessee. For better appreciation, we reproduce the relevant paragraph of Commissioner (Appeals): "The issue to be decided is of the licences issued for import of '1, 3, Dichloro 2 - Propanol' wrongly mentioning the ITC Code become improper licences. A perusal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... T. They have issued four correct licences thereafter for the same item. Mention of incorrect ITC Code is not fetal for the licence. Since licence permitted import of '1,3 Dichloro 2 - Propanol' and the item imported was '1,3 Dichloro 2 - Propanol', the benefit of the licence cannot be denied. Therefore, the OIAs against which appeals are filed are set aside and appeals allowed." 4. Revenue in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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