https://www.taxtmi.com/caselaws?id=120924 White cardboard imported under value based advance licences was treated as importable under the DEEC scheme, because the Tribunal followed its earlier identical ruling and found the DGFT clarification insufficient to defeat the licence entitlement. The Tribunal noted that expert opinion and the chemist's report had already been considered, and that the Revenue had not established that the goods fell within the sensitive or restricted description. Applying the benefit of doubt to the assessee, the objection to clearance under Customs Notification No. 79/95 was rejected and the order permitting clearance was upheld. en-us Mon, 22 Jan 2007 00:00:00 +0530 Wed, 25 Jul 2012 14:10:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120924 White cardboard imported under value based advance licences was treated as importable under the DEEC scheme, because the Tribunal followed its earlier identical ruling and found the DGFT clarification insufficient to defeat the licence entitlement. The Tribunal noted that expert opinion and the chemist's report had already been considered, and that the Revenue had not established that the goods fell within the sensitive or restricted description. Applying the benefit of doubt to the assessee, the objection to clearance under Customs Notification No. 79/95 was rejected and the order permitting clearance was upheld. Case-Laws Customs Mon, 22 Jan 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120924