Home Case Index All Cases Customs Customs + HC Customs - 2011 (3) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2011 (3) TMI 1395 - HC - CustomsActual user condition - Concessional rate of duty as per the Notification No. 33 of 2010, dated 12-3-2010 - investigation - petitioner is using the benefit of the notification by importing maize at concessional rate against the terms of licence and mainly on the ground that the petitioner is not having a manufacturing unit of its own at Chennai and therefore, it amounts to deliberate deception by the petitioner - while applying for a licence, the appellants set out the components they would use and heir value - Held that:- value which had been indicated in the application was very large whereas what was actually spent was a paltry amount, licensing Authority having taken no steps to cancel the licence. 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 hat there was misrepresentation. If there was any misrepresentation, it was for the licensing authority to take steps in that behalf, licensing authority has not taken any appropriate action as per the recommendations of the second respondent, it is not possible to accept the contention of the learned counsel for the second respondent as if the petitioner must be disentitled from effecting import or the petitioner should be imposed with certain burden for the purpose of effecting import, viz., requiring it to pay 50% of the customs duty. At this point of time, it is relevant to state that till date the customs duty has yet been assessed by the competent authority, writ petition succeed
|