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2005 (12) TMI 98 - SC - CustomsTransfer of EXIM Licence - respondent is a transferee of a licence issued to Amity International - appellant's contention that the advance licence had been fraudulently obtained by the Amity International has not resulted in any investigation by the appellant against the Amity International - High Court followed the decision of Titan Medical Systems Pvt. Ltd. v. Collector of Customs, New Delhi [2002 (11) TMI 108 - SUPREME COURT OF INDIA] - Held that:- In view of the fact that the issue raised by the learned Solicitor General is an issue of fact, the same should have been specifically pleaded by the appellant in answer to the writ petition filed by the respondent. This not having been done, in the circumstances of the case, we do not interfere with the decision of the High Court. However, we make it clear that before the refund is made by the appellant to the respondent the respondent shall produce a copy of the original licence, if not already produced - Decided against Revenue.
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