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2021 (4) TMI 575 - AT - CustomsAdvance Authorization scheme - Export of goods under Assorted Utensils – Table Kitchen articles made from non-magnetic stainless steel grade – 201, of relevant thickness” and country of destination being Gambia - It appeared to Revenue that the goods under export are not as per the conditions of the Advance license - HELD THAT:- The impugned order relates to the mis-use of Advance license procedure. Further, in view of the redemption certificate(s) issued by the Ministry of Commerce in respect of the two Advance Licences in question, certifying that the appellant have discharged their obligation, the issue no longer survives. Appeal allowed - decided in favor of appellant.
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