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2020 (3) TMI 383 - HC - CustomsImposition of penalty - suspension of the IEC of the petitioner with immediate effect till the amounts of penalty is paid by the petitioner and cancellation of the petitioner’s Advance Licence - duty free import of fuel for all Advance Licence applications either under SION or under self declaration as per para 4.7 - HELD THAT:- Clause (d) provides that even the fuel is included as an import under SION, it should not be taken into account while fixing the DEPB rate for such products against which fuel has been allowed as an input. The petitioner has imported fuel under the Advance Licence Scheme and even admittedly he has not imported any other raw material under that scheme. The petitioner has not availed any benefit under the Advance Licence Scheme. Once the petitioner fulfills the export obligations of ₹ 30 crorers on the cost of ₹ 2.10 crores, he has incurred for importing fuel. Though the petitioner availed the benefit under the Advance Licence Scheme to import fuel as is clear in the aforesaid amended provision that has to be excluded from the said scheme. Appeal dismissed.
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