TMI Blog2015 (8) TMI 1113X X X X Extracts X X X X X X X X Extracts X X X X ..... ement the Hon’ble CESTAT has clearly held that Release Advice is indication to the Customs House about availability of the entitlement to import in a particular license issued by the Custom House where licence is registered. Thus in the absence of any such indication, the assessing officer at the Customs House where goods were imported had no basis to grant the benefit of project import in respect of the said Bills of Entry. The judgement of Supreme Court in the case of Tullow India Operations Ltd. (2005 (10) TMI 502 - SUPREME COURT OF INDIA) has clearly stated that “it depends on the facts of each case” and thus did not lay down any general principle/ratio. - Decided against assessee. - Appeal No. C/150/2010-CU(DB) - F. Order No. 52217/20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lation and therefore there was no infirmity in the assessments. 3. The appellant has contended that: (i) It was entitled to Release Advice and that non-issuance of Release Advice in spite of application therefor was illegal. (ii) The Commissioner (Appeals) should have directed the Revenue to issue the Release Advice and that Release Advice is only a procedural requirement as held by CESTAT in the case of Power Build Ltd. Vs. CCE, Mumbai - 2003 (156) ELT 905 (Tri.-Mum.) (iii) The impugned order in appeal had been issued without discussing the various grounds. (iv) It had received the requisite essentiality certificate for the goods imported under the said 47 Bills of Entry from the Ministry of Civil Aviation which is the nodal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Build Ltd. Vs. CCE, Mumbai (supra) is cited by the appellant to press the point that issuance of Release Advice is only a procedural requirement. We find that even in that judgement the Hon ble CESTAT has clearly held that Release Advice is indication to the Customs House about availability of the entitlement to import in a particular license issued by the Custom House where licence is registered. Thus in the absence of any such indication, the assessing officer at the Customs House where goods were imported had no basis to grant the benefit of project import in respect of the said Bills of Entry. The judgement of Supreme Court in the case of Tullow India Operations Ltd. (supra) has clearly stated that it depends on the facts of each case ..... X X X X Extracts X X X X X X X X Extracts X X X X
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