GLOBAL EXIM Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) THE instant appeal involves question relating to eligibility for exemption from Anti -dumping duty against a Transferable DFIA licence, in view of certain amendments carried out by way of Notifications which were issued subsequent to issuance of the DFIA Licence. The brief facts of the case are as follows -

(2.) 1 The appellant imported a consignment of Soda Ash and filed B/E No. 5004853, dated 25 -3 -2014 seeking duty free clearance under Notification No. dated 11 -9 -2009, including exemption from levy of anti -dumping duty, by presenting a Transferable Duty Free Import Authorization (DFIA) No. 0310699143, which was issued on 19 -6 -2012 as per the provisions of Foreign Trade Policy in force on that date.

(3.) THE Departmental Representative on the other hand submitted that the customs notification shall be strictly interpreted for grant of exemption. There is no ambiguity on the fact that as per plain language of the notification the appellant is not entitled to the benefit of the exemption. He submitted that the view taken by the lower authority was legal and proper.