TMI Blog2009 (8) TMI 77X X X X Extracts X X X X X X X X Extracts X X X X ..... etitioner was entitled to the benefit under notification no.204/92 as amended subject to the petitioner satisfying the requirements of the other two provisos introduced in condition nos.7 and 8 if need be. – Matter remitted to verify that the petitioner has complied with the other conditions. - 411 of 1994 - - - Dated:- 18-8-2009 - F. I. REBELLO and D.G. KARNIK, JJ Mr. Jimmy Pochkanwala, Sr. Counsel with Mr. H. R. Shetty for the petitioner. Mr.R.V. Desai, Sr. Advocate with Mr.P.S.Jetly, Mr.R.B. Pardeshi and Mr.S.M. Shah for respondent. [Judgment per FERDINO I. REBELLO, J]. - Petitioners are supporting manufacturers/exporters of industrial dyes. To manufacture such dyes, the petitioners use a vital ingredient called Ace ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thority. The licenciens may be either value or quantity base. The Advance licence issued to the petitioner is quantity based, issued in terms of paragraph no.50 of export and import policy, April 1992 to March 1997. The petitioner who is holdiing advance licence, was entitled to the benefit of notification no.204 of 1992 - Cus dated 19th May 1992 to import goods viz. Acetic Anhydride subject to the conditions mentioned in the notifications. The petitioner filed bill of entry on 26th November 1993 claiming exemption benefit. Government of India issued notification no.183 of 1993 - CUS dated 25th November 1993 issued under section 25 of the Customs Act, further amending the notification no.204 of 1992 whereby the facilities given to the holde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tic Anhydride". 7. By a notification dated 18th March 1994, notification no.204 of 1992 was further amended. Firstly, a proviso was added with condition no.7; secondly a further proviso was added to condition (a) and (3) which is not relevant for our discussion. The following words were added in the explanation in clause (4) in the proviso, which read as under: " against licences issued after 24th November, 1993, except whether such licence has been issued with the approval of Advance Licencing Committee in the office of the Director General of Foreign Trade" . It would thus be clear that though the earlier proviso as introduced by notification no.183/93 denied the benefit to persons like the petitioner by the subsequent notificat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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