TMI Blog2019 (12) TMI 1379X X X X Extracts X X X X X X X X Extracts X X X X ..... ssment are not valid at the time of finalization of assessment - HELD THAT:- The issue has been deliberated upon by the Policy Relaxation Committee where it was held that The Committee noted that the applicant has imported goods within validity of Authorizations. Therefore, no further revalidation is required. Imports made within permissible CIF value and within the validity of the Authorizatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. Shruti, Advocates, for the Appellant. Shri T.G. Rathod, Joint Commissioner (AR), for the Respondent. ORDER [Order per : Raju, Member (T)]. - This appeal has been filed by M/s. Hindalco Industries Limited against denial of the benefit of advance authorization issued by the DGFT. 2. Learned Counsel for the appellant pointed out that the Copper Concentrate imported by them was b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... No. 96/2009-Cus. on the ground that the advance authorizations on the basis of which the appellants are claiming the benefit and which were debited at the time of provisional assessment are not valid at the time of finalization of assessment. He pointed out that the issue was taken up with Policy Relaxation Committee in terms of Para 2.5 of the following read Policy 2009-2014. He pointed out that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is if the benefit of Advance Authorizations can be extended when at the time of imports, debit were made in valid Advance Authorizations but the Advance Authorizations have expired at the time of final assessment. We find that the issue has been deliberated upon by the Policy Relaxation Committee has observed as follows : The Committee noted that the applicant has imported goods within validit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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