https://www.taxtmi.com/caselaws?id=87833 An advance licence exemption under Notification No. 44/87-Cus. could not be denied merely because the imported goods were said to be different from the exported product, where the record showed correspondence in technical characteristics, including identical bore, outer diameter and width, supported by certificates and catalogues. The adverse finding of unauthorised import was therefore unsustainable. The alleged shortfall in CIF value also could not justify denial of exemption or reassessment when the correctness of the licence debit position was not properly examined on merits. The document emphasises that exemption claims must be decided on reasoned findings and proper verification of licence utilisation. en-us Tue, 28 Oct 1997 00:00:00 +0530 Tue, 13 Sep 2011 12:11:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87833 An advance licence exemption under Notification No. 44/87-Cus. could not be denied merely because the imported goods were said to be different from the exported product, where the record showed correspondence in technical characteristics, including identical bore, outer diameter and width, supported by certificates and catalogues. The adverse finding of unauthorised import was therefore unsustainable. The alleged shortfall in CIF value also could not justify denial of exemption or reassessment when the correctness of the licence debit position was not properly examined on merits. The document emphasises that exemption claims must be decided on reasoned findings and proper verification of licence utilisation. Case-Laws Customs Tue, 28 Oct 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87833