9911796707
TMI Blog2003 (11) TMI 97X X X X Extracts X X X X X X X X Extracts X X X X ..... Delhi. The licence was transferable and the same was transferred to the petitioner on 29-1-1996. In the meanwhile, the licence had been revalidated up to 21-6-1996. The port of registration in the licence was mentioned as 'Mumbai'. The petitioners' goods arrived in Delhi on different dates and, therefore, the petitioners sought transfer release advices from the customs authorities for the clearance of the goods at Delhi under the licence without payment of duty. This was refused by the customs authorities citing the ground that the original licence had been obtained by Amity International on misrepresentation of certain facts. In fact, the only ground taken by the respondents, i.e., the customs authorities in this case, is set out in Paragr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at prevailing price as against actual import price of US $ 1,500 per M.T." 3.From the above, it is clear that the only reason for the customs authorities in not releasing the goods of the petitioners without payment of duty was that the licences had been obtained upon misrepresentation. It is pertinent to note here that by an order dated 13-11-1996, this Court had permitted the petitioners to have the goods released on assessment of value by the customs authorities and payment of duly as leviable in accordance with law. The petitioners got the goods released on payment of duty as was calculated by the customs authorities. The petitioners' grievance is that since they held valid value based duty free advance licences, the goods ought to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been cancelled by the licensing authority and the licences have not been questioned at all by the licensing authority. It is the customs authorities who have raised the issue with regard to misrepresentation by the predecessors-in-interest of the petitioners at the time of obtaining the licences. That cannot be a ground for denying the petitioners clearance of the goods duty free. The fact that the petitioners have by virtue of the interim order passed by this Court being permitted to clear the goods by payment of duty entitles them to refund of the same. 5.Accordingly, in view of the clear position as indicated by the Supreme Court, the customs authorities were not entitled to withhold the release of the goods of the petitioners and, th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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