TMI Blog2003 (4) TMI 119X X X X Extracts X X X X X X X X Extracts X X X X ..... g die steel are required. The petitioner accordingly applied for and obtained an advance licence in terms of EXIM Policy 1988-91 inter alia for import of die steel. The licensing authority has also issued duty exemption entitlements certificate/pass book so as to enable the petitioner to import die steel without payment of duty. 3.In the light of the advance licence, the petitioner placed an order for imports of die steel from Austria. On arrival of the goods, the petitioner filed a Bill of Entry for clearance of die steel duty free as per Exemption Notification 116/1988. The Assistant Commissioner of Customs by his order dated 7-6-1989 disallowed the benefit of Notification No. 116/1988 on the ground that die steel imported is not in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... guarantee furnished pursuant to the interim orders of this Court have been kept alive. 5.Mr. Sanklecha, learned Counsel appearing on behalf of the petitioner submitted that once the advance licence is granted to the petitioner to import die steel duty free as an item required for the export product, it is not open to the Customs Authorities to go behind the licence and refuse duty free clearance of the said goods. Mr. Sanklecha submitted that the petitioner fulfils all the conditions set out in the Notification No. 116/1988, dated 30th March, 1988 and hence the die steel imported by them against the advance licence is liable to be cleared duty free. Mr. Sanklecha relied upon the decision of the Apex Court in the case of Oblum Electrical I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dvance licence issued, the petitioner was entitled for duty free import of die steel as a material required in the manufacture of export product. Once the Licensing Authority has accepted that die steel is a material required in the manufacture of the export product, it is not open to the Customs Authorities to go behind the licence and deny duty free clearance of the goods. The exemption Notification No. 116/1988, dated 30th March, 1988 specifically states that the materials that are required to be imported for the purpose of manufacture of resultant products shall include such items as are imported into India against the advance licence for subsequent exportation. In the instant case, the licence specifically states that the petitioner is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t aside and the Rule is made absolute in terms of prayer clause (a) of the petition. 9.Since the import was for the purpose of fulfilling export obligation, the petitioner shall place necessary materials before the Respondents and establish that the export obligation has been fulfilled and apply for refund of the amount paid by them to the Respondents pursuant to the interim orders of this Court. As and when such application is made by the petitioner, the Respondents shall adjudicate upon the said application in accordance with law and after hearing the petitioner, pass an order on merits within 12 weeks from the date of receipt of the application. The bank guarantee furnished by the petitioner be returned to them within 8 weeks from toda ..... X X X X Extracts X X X X X X X X Extracts X X X X
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