https://www.taxtmi.com/caselaws?id=86673 Duty-free clearance under an Advance Licence may be allowed on a liberal, export-oriented reading where the goods, licence description and export-production obligation are substantively aligned. The analysis treats the exemption notification and import policy as serving a common export-promotion purpose, so a prior import against an Additional Licence is not necessarily fatal if the importer is an actual user, the licensing authority raises no objection, and safeguards are imposed to prevent double benefit. The suggested safeguard was to make the Advance Licence ineffective for further import and not recredit the Additional Licence. On that basis, the clearance claim was accepted. en-us Mon, 21 Apr 1997 00:00:00 +0530 Fri, 26 Aug 2011 13:31:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86673 Duty-free clearance under an Advance Licence may be allowed on a liberal, export-oriented reading where the goods, licence description and export-production obligation are substantively aligned. The analysis treats the exemption notification and import policy as serving a common export-promotion purpose, so a prior import against an Additional Licence is not necessarily fatal if the importer is an actual user, the licensing authority raises no objection, and safeguards are imposed to prevent double benefit. The suggested safeguard was to make the Advance Licence ineffective for further import and not recredit the Additional Licence. On that basis, the clearance claim was accepted. Case-Laws Customs Mon, 21 Apr 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86673