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2018 (1) TMI 832 - AT - CustomsValidity of SCN - whether the appellants have rightly availed the benefit under N/N. 203/92-Cus against presenting Value Based Import Licence (VABAL) transferred in their favor? Held that: - the licence was issued to some other manufacturers/exporters who have sold the licence to the appellant. Under such circumstances, under the Scheme of Customs Act, duty cannot be demanded from the appellant who is holding the Value Based Advance Licence as transferee - there is no allegation that the appellant or the original holder M/s Satnam Overseas Ltd, had availed modvat credit on any inputs in order to deny benefit of N/N. 203/1992 - reliance placed in the case of The show-cause notice is vague and non-maintainable - appeal allowed.
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