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2015 (2) TMI 737 - HC - CustomsTransferability of license - Duty Free Import Authorization (DFIA) - Exemption of Anti dumping duty- Benefit of duty to transferee of license - Held that:- We are unable to agree because para 2A [para 2A. With effect from 17th September, 2013, the exemption from safeguard duty and antidumping duty shall not be available in case materials are imported against an authorization that has been made transferable on or after 18th April, 2013 by the Regional Authority.] is specific. It is states that with effect from 17th September, 2013 the exemption from Safeguard Duty and Antidumping Duty shall not be available in case the materials are imported against the authorization that has been made transferable on or after 18th April, 2013 by the Regional Authority. Admittedly, the Petitioners have effected the imports after the licence was transferred in September 2013, vide a Bill of Entry No.3504275 dated 10th October, 2013. If the imports have been effected post transferability in favour of the Petitioners which is dated 13th September, 2013, then, para 2A cannot be read down and in the manner suggested by Mr. Sridharan. That would be doing violence to its plain language. That course is not permissible in law. The exemption from Safeguard Duty and Antidumping Duty is not available simply because the materials are imported against the authorization which has been made transferable on or after 18th April, 2013 by the Regional Authority. In these circumstances, the alternate condition also fails. Decided against appellant.
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