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TMI Blog2003 (12) TMI 385X X X X Extracts X X X X X X X X Extracts X X X X ..... for the Respondent. [Order per : Krishna Kumar, Member (J)]. - Shri V.S. Nankani and Shri Naresh Thakker, learned Advocates appeared on behalf of the appellants. The issue involved in the present case is as to whether the transferee of the Value Based Advance Licence would be eligible for the duty free import, irrespective of the fact whether the original licence holder has fulfilled the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... referred to as the said rules); (b) facility, under Rule 191A or Rule 191B as in force immediately before the 1st October, 1994, or under Rule 12(1)(b) or Rule 13(1)(b) of the said rules, has not been availed; and (c) drawback has not been claimed either under Section 74 of the Customs Act, 1962 or Customs and Central Excise Duties Draw ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al) as affirmed by the Supreme Court in 2000 (120) E.L.T. A66, contended that the transferee cannot be denied the duty free import under the licence. The learned Counsel also relied on the decision of this Tribunal as reported in 2001 (138) E.L.T. 786 (Tribunal) and 2001 (138) E.L.T. 787 (Tribunal). 3. Shri. A.K. Saxena, ld. JDR appeared on behalf of the Revenue and reiterated the impugned o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed that once the conditions laid down under an exemption notification issued in public interest is not fulfilled, the imported goods cannot be allowed duty exemption. Moreover, if the licence holder himself was not eligible for duty exemption under a licence, the transferee cannot avail of the duty exemption under such licence. The said decision of the Tribunal has referred to other decisions of t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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