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2016 (5) TMI 124 - SCH - CustomsSuspension of import / advance license - import of bearings - fraud - High Court held that when the bills of entry was filed there was no valid licence in the names of importer also there was no application for transferability made on 19th August, 1999 nor the licence was made transferable reported in [2014 (9) TMI 289 - Bombay High Court] - Hon'ble Supreme Court on the regard being made on the submission of petitioner that the Tribunal as well as the High Court has failed to appreciate the controversy in proper perspective, for though the licence is subsequent but the goods had already been imported and, therefore, the petitioner is entitled to benefit of clause 7.17 of the Policy, had ordered to issue notice.
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