TMI Blog2001 (3) TMI 107X X X X Extracts X X X X X X X X Extracts X X X X ..... -1995, issued by the Joint Director General of Foreign Trade, Bombay and office of the Joint Director General of Foreign Trade, New Delhi respectively. These licences related to the Policy Year 1994-95. The first licence was issued in the name of Amar Enterprises, Bombay for import of non magnetic stainless steel sheets/coils of AISI 304 specification while the other licence dated 24-1-1995 was issued in favour of M/s. Rajan Overseas Private Limited, Delhi for import, of non magnetic stainless steel sheets/coils made of AISI-304 specification. These licences were issued under the Duty Exemption Entitlement Scheme and as such carried with them certain export obligations. It is an admitted position that as per the Import Export Policy 1992-97 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the following effect : "As per the import document, the thickness of the goods under reference one 2.00 mm and 3.15 mm, whereas the thickness of the goods not mentioned either in the Advance Licence under reference one in Part II DEEC Book. Please clarify the same." It is the case of the petitioner that he on 18-3-1996 sent a reply to the Assistant Commissioner of Customs, Grade VII and pointed out that the licences in question did not specify the thickness or gauge of the items to be imported but mentioned only the chemical composition and the goods which were imported admittedly satisfied and answered the chemical composition mentioned in the document. It was also pointed out that since these licences were issued during April, 199 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the same thickness. 4.The learned single Judge accepted the contention raised by the petitioner and hold that the petitioner was only a purchaser of the import licences from the original licensees and the original importers had imported the materials as per the original licences and had fulfilled their obligations of the export. The learned single Judge also found that in the original licences, there was no specification of the thickness of the stainless steel sheets/coils. The learned single Judge also found that since the original licensees had already discharged their export obligations and obtained transfer endorsements and then sold the licences to the petitioner, there will be no question of establishing the nexus because the tra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h it had no jurisdiction to do, there would be no point in asking the petitioner to wait till the assessment and suffer on account of an adverse order. According to the learned Senior Counsel, the endorsements were clear enough to suggest that a view was already taken by the concerned authorities and the Commissioner had written an order, which amounted to a final finding. It will have, therefore, to be seen whether the said endorsements made in two cases were within the powers of the concerned authority. 6.The learned Additional Solicitor General, Mr.V.T. Gopalan pointed out that merely because the import licences were transferred after the original licensee had fulfilled his export obligation that by itself did not entitled the transfer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uthority. Our attention was drawn to paragraph 3 of the affidavit wherein a specific assertion is made to the following effect : "Along with the Bill of Entry, necessary documents, including the original licences transferred in favour of the petitioner were also filed." The learned Senior Counsel for the respondent, therefore, urged that there was no question of the advance licences not being before the authorities and it was only after the advance licences were examined that the concerned authorities wrote a finding that since those advance licences did not mention the thickness of the goods, "valid'' advance licences, probably meaning, the licences where the thickness of the goods was mentioned, would have to be produced. The learned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of the goods exported.". Apart from this requirement of conformity to the chemical composition, there is no other norm or requirement to be satisfied by the importer. From this the learned Counsel points out that the goods covered under the original Advance Import Licences and the goods which were imported by the petitioner were identical. 7.The learned Additional Solicitor General appearing on behalf of the appellant very fairly admits that in so far as the chemical composition of the goods is concerned, both the goods are identical. The learned Counsel also admits that in the Advance Import Licences, the thickness or gauge of the goods is not mentioned at all and what is mentioned is only the chemical composition of the stainless ..... X X X X Extracts X X X X X X X X Extracts X X X X
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