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Nippon Bearing Pvt. Ltd. Versus Commissioner

2016 (5) TMI 124 - SUPREME COURT

Suspension of import / advance license - import of bearings - fraud - High Court held that when the bills of entry was filed there was no valid licence in the names of importer also there was no application for transferability made on 19th August, 19 .....

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roversy in proper perspective, for though the licence is subsequent but the goods had already been imported and, therefore, the petitioner is entitled to benefit of clause 7.17 of the Policy, had ordered to issue notice. - Appeal (Civil) CC No. 21264 .....

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for the petitioner that the Tribunal as well as the High Court has failed to appreciate the controversy in proper perspective, for though the licence is subsequent but the goods had already been imported and, therefore, the petitioner is entitled to .....

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