https://www.taxtmi.com/caselaws?id=75258 Where a licence expressly endorsed import of all edible oils classified under Chapter 15, customs could not, at the interim stage, refuse clearance of the imported edible oil by relying on Circular No. 21/2007 and deny the benefit of Notification No. 32/2005. The Bombay HC noted that the amended licence and the policy circular recognising processing by the named job worker supported a prima facie entitlement to clearance. The revenue's reliance on precedent was distinguished because that case involved a licence that did not cover the imported item. Clearance was directed on execution of a bond and undertaking, while the show cause notice was left for adjudication. en-us Tue, 31 Mar 2009 00:00:00 +0530 Fri, 02 Apr 2010 11:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75258 Where a licence expressly endorsed import of all edible oils classified under Chapter 15, customs could not, at the interim stage, refuse clearance of the imported edible oil by relying on Circular No. 21/2007 and deny the benefit of Notification No. 32/2005. The Bombay HC noted that the amended licence and the policy circular recognising processing by the named job worker supported a prima facie entitlement to clearance. The revenue's reliance on precedent was distinguished because that case involved a licence that did not cover the imported item. Clearance was directed on execution of a bond and undertaking, while the show cause notice was left for adjudication. Case-Laws Customs Tue, 31 Mar 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75258