https://www.taxtmi.com/caselaws?id=86818 The Tribunal allowed the appeal in a case involving importing goods exceeding the licence value under an advance licence with a Duty Exemption Entitlement Certificate. The appellants, engaged in export production, were not penalized for the Customs House's error in loading assessable value from a previous consignment onto the licence, causing a shortfall. The Tribunal emphasized the Customs officers' duty to accurately debit licence value based on actual cif price, granting the appellants consequential relief based on procedural fairness and the specific conditions of the advance licence. en-us Thu, 05 Jun 1997 00:00:00 +0530 Sat, 27 Aug 2011 15:34:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86818 The Tribunal allowed the appeal in a case involving importing goods exceeding the licence value under an advance licence with a Duty Exemption Entitlement Certificate. The appellants, engaged in export production, were not penalized for the Customs House's error in loading assessable value from a previous consignment onto the licence, causing a shortfall. The Tribunal emphasized the Customs officers' duty to accurately debit licence value based on actual cif price, granting the appellants consequential relief based on procedural fairness and the specific conditions of the advance licence. Case-Laws Customs Thu, 05 Jun 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86818