https://www.taxtmi.com/caselaws?id=95471 Exemption under Notification No. 79/95-Cus. could not be denied where the imported unrefined glycerine was covered by a transferred advance licence that permitted import without any specification of quality or kind. The import and export policy norms governed the licensing authority and did not bind Customs when testing admissibility of the exemption notification. Once the licence authorised the goods, Customs could not refuse clearance on the ground that the licence did not conform to policy norms. The notification condition linking the imported goods to the export product was also inapplicable after transfer of the licence, and statements by the original licence applicants were not relevant against the transferee-importer. en-us Thu, 01 Feb 2001 00:00:00 +0530 Mon, 12 Dec 2011 16:39:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95471 Exemption under Notification No. 79/95-Cus. could not be denied where the imported unrefined glycerine was covered by a transferred advance licence that permitted import without any specification of quality or kind. The import and export policy norms governed the licensing authority and did not bind Customs when testing admissibility of the exemption notification. Once the licence authorised the goods, Customs could not refuse clearance on the ground that the licence did not conform to policy norms. The notification condition linking the imported goods to the export product was also inapplicable after transfer of the licence, and statements by the original licence applicants were not relevant against the transferee-importer. Case-Laws Customs Thu, 01 Feb 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95471