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2010 (3) TMI 418 - BOMBAY HIGH COURTEXIM-REP Licences- Show cause notice for illegal import was issued to the applicant. On adjudication, the import was held to be unauthorised, consequently goods were confiscated. In the appeal before the Collector (Appeals), the order of confiscation was confirmed. The matter was taken up before Tribunal in appeal. Tribunal was pleased to confirm the orders of the authorities below. Held that- Ethyl Alcohol mentioned in the licence cannot be read bereft of declaration of actual use as raw material in manufacture of export product, appearing in licence. Only Ethyl Alcohol used in dyes and dye intermediates permitted to be imported. Neutral Malt Spirit not required as raw material or as component of manufactured product, import not covered by REP licence. EXIM Policy, clause 226 specifically laying down that REP licence governed by ordinary law of land which is that transferee bound by conditions put on the transferor. Reference answered in favour of revenue.
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