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2014 (9) TMI 287 - HC - CustomsMisuse of advance License with actual user condition - import of SS Coils/Sheets - diverting the duty free imported raw materials instead of utilizing the same for manufacture of resultant export products. - Held that:- The CESTAT proceeded on the premise that only the Director General of Foreign Trade has authority to decide the issue regarding misuse of advance licenses. While quashing the order passed by the Commissioner of Customs, CESTAT ignored the basic fact that the proceedings in question was initiated only under the provisions of the Customs Act and more particularly under Section 111(o) of the Act. The Customs Authorities have nothing to do with the order passed by the Joint Director General of Foreign Trade. Entitlement of duty exemption is a matter to be decided by the Customs Authorities. Joint Director General of Foreign Trade is concerned only with the Import License. The conclusion arrived at by the Director General of Foreign Trade in the matter of alleged violation of Advance License has absolutely no bearing on the question to be decided by the Customs Department under Section 111(o) of the Customs Department. This aspect was not considered by the CESTAT. - Matter remanded back - Decided in favor of revenue.
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