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2014 (8) TMI 316 - AT - CustomsExemption from Antidumping Duty against a Transferable DFIA license - duty free clearance under Notification No.98/2009-CUS dated 11.09.2009, including exemption from levy of anti dumping duty - whether any subsequent amendment in Foreign Trade Policy and corresponding amendment in customs notification would necessarily amount to amendment to the licence by taking away the benefits promised thereunder, unilaterally - Challenge to the validity of notification - Held that:- in exercise of the powers conferred under section 5 of the FTDR Act, the Policy can be amended however any oppressive amendment to the Policy is applicable only prospectively. - However, in the instant case, the lower authority has taken the impugned decision on the basis of the amended Customs Notification, which is against the grant of exemption. There may be force in the argument of the appellant regarding the fact that the purpose of Notification issued by the Central Government through Ministry of Finance was only to give effect to the amendment in the FTP by Central Government through Ministry of Commerce, however it is not for us to look into this aspect. The Respondent lower authority as well as this Tribunal are creature of Statute, and cannot take any decision contrary to the same, on considerations of equity or justice. We cannot even sit in appeal over correctness or otherwise of a Customs Notification. If the Appellant is aggrieved by the correctness of the Customs Notification the remedy lies elsewhere, and we surely have no jurisdiction to entertain any such challenge directly or indirectly - appeal dismissed - Decided against assessee.
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