https://www.taxtmi.com/caselaws?id=75471 The Tribunal allowed the appeals, setting aside the confiscation and penalties imposed on the appellant company. It held that the appellant was entitled to duty-free import under Notification No. 43/02-Cus. The Tribunal emphasized that Customs authorities cannot question the validity of an advance licence issued by DGFT unless it is cancelled or found invalid. The manufacturing process of the appellant, involving the use of Electrical Grade Insulation Kraft Paper (EGIKP) to produce Electrical Grade Insulation Pre-Compressed Press Boards (EGIPB), was verified and supported by evidence, leading to the favorable outcome for the appellant. en-us Mon, 17 Aug 2009 00:00:00 +0530 Sun, 18 Apr 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75471 The Tribunal allowed the appeals, setting aside the confiscation and penalties imposed on the appellant company. It held that the appellant was entitled to duty-free import under Notification No. 43/02-Cus. The Tribunal emphasized that Customs authorities cannot question the validity of an advance licence issued by DGFT unless it is cancelled or found invalid. The manufacturing process of the appellant, involving the use of Electrical Grade Insulation Kraft Paper (EGIKP) to produce Electrical Grade Insulation Pre-Compressed Press Boards (EGIPB), was verified and supported by evidence, leading to the favorable outcome for the appellant. Case-Laws Customs Mon, 17 Aug 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75471