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2015 (1) TMI 1076 - DELHI HIGH COURTValidity of import licence - power of DGFT - 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 - Tribunal reversed the findings of the commissioner - 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:- it is not disputed that on 11-2-1995, the importer sought clarification from the DGFT as to the necessity of possessing the import licence. Concededly, the DGFT clarified that no such import licence was required. On that understanding, the goods in question were imported. It is not in dispute that the goods were cleared after they were classified under Heading 8528, in tune with the Supreme Court’s judgment in Commissioner of Customs, New Delhi v. C-Net Communication (I) Pvt. Ltd., [2007 (9) TMI 15 - Supreme court of India]. In these circumstances, the insistence of the Customs authorities that they should have their pound of flesh despite the fact that the culpability of the importer is not apparent, seems to this Court, an insistence on hyper technicalities with a view to asserting power. In effect what the Customs authorities are contending is that they do not agree with the issuance of licence by the DGFT which covered the said import, and that they could still treat the goods as invalidly brought in and take punitive action. Having regard to the totality of facts and circumstances, this Court is of the opinion that no question of law arises for consideration. - Decided against Revenue.
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