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2009 (3) TMI 343 - HC - CustomsValidity of Circular No. 21 of 2007, dated 8-5-2007 issued by the Ministry of Finance, Department of Revenue, Government of India is challenged in this Petition. The petitioner has also challenged the action of the customs authorities in withholding clearance of the edible oil imported by the petitioner as per the licence granted by the DGFT under the Target Plus Scheme contained in the Foreign Trade Policy. - we are prima facie of the opinion that where the licence specifically permits importation of a particular item, it will not be open to the customs authorities to contend that the petitioner is not entitled to import that item under the Import Policy. - As regards the interim relief is concerned, the licences as amended on 10-2-2009 specifically permit the petitioner to import all edible oils classified under chapter 15. As per the policy circular No. 10 dated 5-6-2008 job worker named on the said licences is entitled to process the imported goods and sell the resultant product in the open market. In the present case, it is not in dispute that the edible oil imported by the petitioner is covered under Chapter 15. Hence, prima facie the benefit of Exemption Notification No. 32 of 2005 dated 8-4-2005 applicable to the imports under the Target Plus Scheme cannot be denied to the petitioner. - In this view of the matter, pending the hearing and final disposal of the petition, the respondents are directed to clear the edible oil imported by the petitioner on the petitioner furnishing bond and undertaking to pay the amount if ultimately found payable.
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