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TMI Blog2018 (3) TMI 422X X X X Extracts X X X X X X X X Extracts X X X X ..... dent ORDER Per: Bench Brief facts of the case are that the respondents filed Bill of Entry dated 8.7.2010 for clearance of 28802.0 Kgs. of 80% acrylic 20% polyester fur fabrics and 67859 sq. mts. of 100% polyester lining. It appeared that the respondents had mis-declared the subject goods as 80% acrylic and 20% polyester fur fabrics as against 57.4% polyester, 40.6% polyacrylonirile and 2% cott ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... filed appeal before Commissioner (Appeals). Vide the order impugned herein, the Commissioner (Appeals) allowed the appeal of the respondent observing that the respondent had got the Advance License amended and modified from Jt. DGFT, Bangalore by including the description of the impugned goods. The department is now before the Tribunal, aggrieved by the said order passed by the Commissioner (Appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ensing authorities are not empowered to amend license retrospectively. 4. Heard both sides. 5. Rule 8 of the Foreign Trade (Regulation) Rules, 1993 reads as under:- Amendment of license - The licensing authority may on its own motion or in an application by the licensee, amend any license in such manner as may be necessary or to rectify any error or omission in the license" 6. In the case of B ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd accordingly export obligation discharge certificate has been issued on 21-4-2006. Once the licensing authority has found that the licence conditions have been fulfilled, it would not be open to the customs authorities to contend that the imports under the licence are contrary to law and take action against the licence holder. 23. For all the aforesaid reasons, we set aside the Larger Bench dec ..... X X X X Extracts X X X X X X X X Extracts X X X X
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