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Customs - Highlights / Catch Notes

Home Highlights December 2018 Year 2018 This

Advance licenses - who is liable to fulfill the condition of ...


Liability for Notification Conditions: Is the Original Licensee or Transferee Responsible in Customs Law?

December 3, 2018

Case Laws     Customs     AT

Advance licenses - who is liable to fulfill the condition of notification, the original licensee or the “transferee” of the licensee? - Any way onus to prove that input stage credit was not availed in respect of the goods exported is not certainly on the “transferee” the licence i.e. appellants.

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