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2013 (5) TMI 271 - AT - CustomsValidity of import licence - Commissioner held that DGFT has no powers to issue import licence to validate as imports made in past and as such, the import licence is invalid - appellant are engaged in the business of distribution of Satellite channels in India imported de-coders of model CDE 2002 -BMAC not sure as to be freely importable or required licence wrote DGFT for clarification - Held that:- Though in terms of para 4.13 of the relevant foreign trade policy, if any question, or doubt arises in respect of the interpretation of any provision contained in this policy or regarding classification of any item in the ITC (HS) hand book vol. 1 and Handbook (Vol.2), the said question or doubt shall be referred to the DGFT whose decision thereon shall be final and binding. Thus irrespective of the merits of the department’s view point, once the import licence has been issued by DGFT specifically covering the goods imported by the appellant, the customs department cannot challenge the DGFT’s power to issue the licence and hold the licence as invalid, as Exim Policy specifically provides that the goods already shipped or arrived in advance but not cleared from the customs, may also be cleared against import licence issued subsequently. In this case, the goods had been allowed to be cleared against ITC bond and bank guarantee and once import licence has been issued specifically covering the goods imported, the bond and bank guarantee have to be released un-conditionally. The impugned order, therefore, is contrary to the provisions of the law and is absurd. The same is, therefore, set aside. The appeal filed by the appellant is allowed with consequential relief. As regards the Revenue’s appeal, since the confiscation of the goods is not sustainable, there is no merit in the same and hence the same is dismissed.
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