https://www.taxtmi.com/caselaws?id=97908 Conversion of an advance licence from value based to quantity based could affect exemption eligibility for imports made before the conversion date only if the competent authority's view on retrospective operation was ascertained. The adjudicating authority had not considered the DGFT communication in full, and the record showed imports both before and after conversion, so liability could not be finally ined without clarifying whether the conversion applied retrospectively. The impugned order was therefore not sustainable in its present form, and the matter was remanded for fresh decision after obtaining the DGFT's opinion and hearing the importer. en-us Wed, 06 Jun 2001 00:00:00 +0530 Wed, 18 Jan 2012 15:27:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97908 Conversion of an advance licence from value based to quantity based could affect exemption eligibility for imports made before the conversion date only if the competent authority's view on retrospective operation was ascertained. The adjudicating authority had not considered the DGFT communication in full, and the record showed imports both before and after conversion, so liability could not be finally ined without clarifying whether the conversion applied retrospectively. The impugned order was therefore not sustainable in its present form, and the matter was remanded for fresh decision after obtaining the DGFT's opinion and hearing the importer. Case-Laws Customs Wed, 06 Jun 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97908