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2018 (7) TMI 190 - AT - CustomsPrinciples of natural justice - benefit of Advance License - case of appellant is that they were not supplied with the order of rejection of warehousing period extension so that the same could have been appealed against before the Hon’ble Tribunal - whether the goods imported earlier and kept under bond which has expired could be extended the benefit of advance licences which has subsequently been issued by the licensing authority? - Held that:- The matter is no more res integra in view of judgment in the case of U.K.Paint Industries vs. Commr. Of Customs [2013 (12) TMI 1247 - DELHI HIGH COURT], wherein the department has rejected the request for the release of imported goods against the licence on the ground that the advance licences was issued subsequent to the date of import and it cannot be used for goods imported earlier and on which customs duty is payable in terms of Section 72(1) - appeal allowed - decided in favor of appellant.
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