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Customs - Highlights / Catch Notes

Home Highlights February 2021 Year 2021 This

Advance licence - advance licence had been obtained by ...

Customs

February 3, 2021

Advance licence - advance licence had been obtained by misrepresentation or not - importing a different material than one permitted under the licence - violation of the conditions of licence or mis-utilization of the licence - The tribunal on the basis of meticulous appreciation of evidence on record has held that the respondent has not violated the conditions of exemption Notification and has discharged its export obligations. It has further been held that there has been no violation of actual user condition. - Order of tribunal confirmed - HC

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