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2019 (6) TMI 223 - AT - CustomsAdvance licence of DEEC Scheme - duty exemption on import of goods - export obligation was met on the ground of mismatch between input and output of goods - HELD THAT:- Hon’ble Apex court in TITAN MEDICAL SYSTEMS PVT. LTD. VERSUS COLLECTOR OF CUSTOMS, NEW DELHI [2002 (11) TMI 108 - SUPREME COURT] while extending benefit of duty exemption, had held that objective of Duty Exemption Scheme and eligibility was for the advancement of export and once advance licence is issued, the Customs authority cannot refuse exemption on an allegation that there was misrepresentation and therefore, it was the licencing authority who can take steps on that behalf and not the Customs authority. In the instant case, it is the Commissioner of Customs who hold a finding that benefit of duty exemption cannot be granted to the whole lot of products as exemption notification was not applicable to the imported goods despite the fact that benefit of licence was supposed to be extended as per clarification issued by Commerce Ministry and Export Commissioner concerning interchangeability of both the raw materials and Appellant was issued inspection certificate by the Central Silk Board that goods exported were 100% natural silk fabrics. Appellant is entitled to duty exemption in full for the whole lot of inputs - Appeal allowed - decided in favor of appellant.
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