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2013 (10) TMI 1152 - AT - CustomsDate of applicability of new policy - whether foreign trade policy; as was available on the relevant date when the DIFA were transferred to the appellant and endorsed by the authorities i.e. on 7.11.06 are required to be taken or subsequent amendment in the policy, which was applicable on the date of import is required to be adopted - Held that:- while endorsing the transferability, authorization is required to bear the note as to liability of such additional customs duty/ customs duty which would be reimbursed to exporter as draw back. One thing becomes clear from said para that such note is required to be put on authorization, by the authorities, at the time of endorsing transferability. Admittedly, such a note can be put to authorization only in respect of those documents which are endorsed after coming into existence of the new provisions. Such note cannot be put on the documents issued prior to April, 2007. In the present case, the documents were issued prior to April, 2007. This leads us to conclude that new policy is applicable in those documents which are endorsed for transferability after April, 2007. Circulars issued by the Board clarifying the disputed issues are binding on the departmental authorities deciding the same very issue and they cannot be heard arguing the same. Inasmuch as the said circular in clear terms clarifies that the amendments made in the Policy would not be applicable to the authorization issued prior to 1.4.07, we are of the view that confirmation of demand against the appellants is not justified - Decided in favour of assessee.
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