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2016 (2) TMI 1032 - HC - CustomsBenefit of N/N. 98/2009-Cus., dated 11th September, 2009 - Duty Free Import Authorisations - import of Saffron as food flavor for export of Assorted Confectionery and Biscuits - actual use condition and disclosure - Held that: - If a particular authorisation does not contain an entry for restricting Saffron, then, by an inferential process and when the Licensing Authority did not think it proper to insert it, it will not be permissible to read it in the same. In terms of duty which is to be imposed and recovered, there is no question of any inference. The provisions enabling imposition and recovery of tax for duty have to be cleared - In the present case, the DFIA in question did not contain any entry restricting Saffron. That is how and in the absence of any further amendments to these authorisations that the Licensing Authority did not deem it proper to impose any liability. If that has not been imposed and the process by which it has to be read is as above, then, the Tribunal’s finding of fact cannot be termed as perverse or vitiated by any error of law apparent on the face of the record - appeal dismissed.
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