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2010 (8) TMI 345 - CESTAT, AHMEDABADAdvance license- Confiscation of the imported goods under Section 111(m), 111(o) and 111(d) of the Customs Act, 1962 (hereinafter referred to as “the Act”) and imposition of penalties on all the respondents and also for demand of duty – Due to AEL was not compiled the certain conditions mentioned in the said Notification No 80/95-Cus – It was submitted that right from obtaining advance licences till the disposal of the imported goods and throughout the process of completion of export obligations, the respondent have adopted the course of mis-declaration and mis-representation of facts - Since the lincence was obtained as manufacturer exporter, the respondent should have manufactured goods themselves whereas they did not even have a factory - Under these circumstances, the contention of the Revenue that the Commissioner mis-interpreted the condition (vi) of Notification No. 80/95 regarding disposal of imported materials has to be upheld Neither the notification nor EXIM Policy debar manufacturer exporter to procure or source export goods for discharging their export obligation - The licensing authority have not claimed that there was any misrepresentation - Once an advance licence was issued and not questioned by the licensing authority, the Customs authorities cannot refuse exemption on an allegation that there was misrepresentation. If there was any misrepresentation, it was for the licensing authority to take steps in that behalf.
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