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2008 (4) TMI 117 - SC - Customs
Appellant purchased transferable Value Based Advance Licenses(VABAL) – allegation of contravention of conditions of not. No. 203/92 - Customs department cannot compel the appellants importer, who are the transferee, to once again prove that the export obligation has been fulfilled by the original licence-holder in accordance with the notification and without availing input stage credit - It is the original licencee, who has to satisfy the above condition, but not the transferee of the licence