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2010 (8) TMI 285 - CESTAT, MUMBAIDGFT - advance licence under Customs Notification No. 203/92 - contention of the DR that "the licence granted by DGFT is not valid" is without any basis - licence granted by the DGFT is in lieu of the old licence which is a valid licence - condition of nexus was not mentioned in the new licence – Held that: - DGFT did not deny that no licence is issued or the licence is forged – the licensing authorities have the final say in the licensing matters and customs cannot go beyond the scope of licence as held by this Tribunal in the case of Hico Enterprises
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