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2015 (11) TMI 1396 - AT - CustomsDenial of benefit of exemption Notification to the goods imported before the issue of public notice dated 18/5/2011 which were ex-bonded after the issue of public notice - removal of condition of "Actual user" - Held that:- The exemption is available subject to the condition that rate of duty shall apply such quantity of imports for which importer hold tariff rate quota allocation certificate issued by the custom facilitation committee in the DGFT in accordance with the procedure as may be specified.. We find that licence number under which the goods were ex-bonded No. 0550002311 issued to the respondent for release Tariff Rate Quota for the year 2011-12. - If there was any mis-representation it was for the licencing authority to take steps on that behalf. We find that in the present case that there is not even iota on doubt that there was mis-representation on the part of the respondent. Similarly in the case of Autolight (India) Ltd.(2003 (4) TMI 119 - HIGH COURT OF JUDICATURE AT BOMBAY), it was held by the Hon ble Mumbai High Court that custom authorities cannot be sit in pin over the decision of licencing authority. In view of the matter we find nothing miss and held that the licence without actual user stipulation is authority for the --- by the clearance of the subject goods. - no hesitation in rejected the appeal of the Revenue. - Decided against revenue.
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