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2018 (12) TMI 93 - AT - CustomsAdvance licenses - Fulfillment of condition of N/N. 203/92-Cus - who is liable to fulfill the condition of notification, the original licensee or the “transferee” of the licensee? - Held that:- The licence have been obtained by the exporters of garments are leather goods and unfulfilments of export allegation. The same had been transferred to the appellants on fulfilment of export obligations. The said transfer was duly authorised by the appropriate authority i.e. DGFT. In the absence of any allegation regarding forgery are falsification of the said licence or transfer of such licence, it is to be presumed that the appropriate authority i.e. DGFT had satisfied themselves about the fulfilment of condition of the N/N. 203/92-Cus. by the exporter. Any way onus to prove that input stage credit was not availed in respect of the goods exported is not certainly on the “transferee” the licence i.e. appellants - appeal allowed - decided in favor of appellant.
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