https://www.taxtmi.com/caselaws?id=91945 Transferability of the licence, once accepted by the licensing authority after scrutiny, was treated as sufficient to protect the transferee importer under the exemption notification, and the burden of proving breach of notification conditions was not shifted to the ultimate importer. For extension of limitation under Section 28 of the Customs Act, 1962, any alleged misdeclaration or suppression had to be attributable to the importer himself, not to an earlier licence holder; on that basis, a prima facie limitation case was made out and recovery was stayed with waiver of pre-deposit. en-us Thu, 02 Sep 1999 00:00:00 +0530 Sat, 22 Oct 2011 11:14:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91945 Transferability of the licence, once accepted by the licensing authority after scrutiny, was treated as sufficient to protect the transferee importer under the exemption notification, and the burden of proving breach of notification conditions was not shifted to the ultimate importer. For extension of limitation under Section 28 of the Customs Act, 1962, any alleged misdeclaration or suppression had to be attributable to the importer himself, not to an earlier licence holder; on that basis, a prima facie limitation case was made out and recovery was stayed with waiver of pre-deposit. Case-Laws Customs Thu, 02 Sep 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91945