RAJRAIN JWALAPRASAD Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) HEARD both sides in this bunch of appeals against a common order of the Commissioner of Customs, Kandla.

(2.) THE appellant M/s Rajnarain Jwalaprasad, was an Advance License holder under the DEEC Scheme. These Advance Licenses were transferred, as per the Exim Policy, to M/s AarVee Plastics who had actually filed the Bill of Entry and cleared the imported goods and sold them thereafter to M/s Kuppi Utpadan. The liability to import duty demanded from M/s Rajnarain Jwalaprasad, an Advance Licence holder cannot be upheld, as made under Section 28 of the Customs Act, 1962. following the decision in the case of Dharam exports v. CC, Nhava Sheva 2005 (192) ELT 503 (Tri -Mumbai), since no goods were imported by them.

(3.) THE Advance Licence was transferred, as provided under the Exim Policy, to M/s AarVee. Plastics, same has not been suspended or cancelled and therefore the demand of duty is not justified in view of the decisions: