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2017 (9) TMI 686 - HC - CustomsDFIA licence - transfer of license - Whether CESTAT is right in law in holding that the Respondents are liable to import Lactose against DFIA licence when the same was admittedly not used as an ingredient in the export product? Held that: - In a recent judgment of this Court in Commissioner of Customs (Export) V/s. USMS Saffron Co. Inc. [2016 (2) TMI 1032 - BOMBAY HIGH COURT], it was held it is the DFIA Licence in question is material and where the DFIA does not contain any entry restricting saffron and the Licence Authority did not deem it proper to impose any liability, there was no violation of any of the conditions of the DFIA and the N/N. 98/2009 allowing the duty free import is applicable - In the present case it is an admitted fact that the DFIA Licence bearing endorsement of transfer was issued prior to the issuance of the Circular dated 31st January 2011 and hence, the N/N. 98/2009 dated 11th September 2009 was applicable in the case of the import of lactose. The CESTAT upon considering the facts of the present case is justified in arriving at the finding that the change in Policy would not be applicable to the licence issued prior thereto and hence the Respondents are entitled to the benefit of N/N. 98/2009 – CUS, in terms of the DFIA present to the Customs. Appeal dismissed - decided against appellant.
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