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TMI Blog2009 (1) TMI 249X X X X Extracts X X X X X X X X Extracts X X X X ..... y concession in terms of the Notification No. 203/92-Cus. In our view, this is not correct - Any subsequent change made in the licence would not be having retrospective effect. In any case, the DGFT also had accepted the imports/exports made in terms of the licence and cancelled the letter of undertaking. Later, it is not for the customs department to hold that the appellants violated the licence conditions - C/16/2005 - 91/2009 - Dated:- 5-1-2009 - S/Shri T.K. Jayaraman, Member (T) and M.V. Ravindran, Member (J) S/Shri G. Shivadass, Advocate and G. Venkatesh, Consultant, for the Appellant. Shri V. Poorna Chandra Rao, SDR, for the Respondent. [Order per : T.K. Jayaraman, Member (T)].- This appeal has been filed against Order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dvance licence. The goods imported under the said licence are covered by Notification No. 203/92 Cus. dated 19-5-1992 as amended. The said licence did not have any quantity restriction at the time of issue. The imports were made on 24-2-1993 and 10-5-1993 during which time there was no quantity restriction. (ii) The DGFT at the time of increasing the value of the licence, based on the application of the appellants indicated certain quantities against all the items in Sl. No. 1 - "Major inputs". This subsequent amendment to the licence cannot alter the position of import which was made prior to such an amendment. The amendment to licence can be only prospective and cannot be retrospective. Para 1.3 of Chapter 1 of Export Import Policy 2002 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the Customs Authority to introduce a quantity restriction effectively converts the valued base licence into a quantity based advance licence. (vi) Once the licence is value based advance licence, then in terms of Para 49 of the EXIM Policy the inputs can be imported within the total CIF value excepting sensitive items. In view of the above reason, the licensing authority had accepted the import and export made and had ordered for the closure of the licence. (vii) The issue whether the item is a sensitive item was not either a part of the letter seeking finalization of assessment or in the Order-in-Original dated 23-6-2000 passed by the Assistant Commissioner. It is only when the appellants sought to draw the attention of the appellate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 30MT; 29703MT, the total comes to 53733 MT. The above imports were made in terms of the advance licence issued by DGFT. The said licence is a value based advance licence. At the time of import of the low silica limestone, the licence did not contain any quantity limits. The appellants subsequently applied to the DGFT for enhancement of the value of the licence. The quantity restriction in respect of import of low silica limestone was made at the time of enhancement. By that time, the appellants had already imported the above mentioned quantity of low silica limestone. Revenue's contention is that differential quantity between the actual imports and restricted quantity mentioned in the subsequent amended licence is not entitled for duty conc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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