https://www.taxtmi.com/caselaws?id=251263 Duty exemption under an advance licence scheme is unavailable where, on the date of import, the licence has expired and is not validly subsisting in the importer's favour. The record also showed that duplicate licensing and transferability were obtained only later, so the exemption notification could not be relied on at importation. Concurrent findings of manipulation, misrepresentation, fraud and collusion were treated as factual findings already covered by the show cause notice, and no substantial question of law arose from the Tribunal's conclusions. Reappreciation of evidence was therefore impermissible in the limited appellate jurisdiction, and the denial of exemption was sustained. en-us Tue, 25 Mar 2014 00:00:00 +0530 Tue, 09 Sep 2014 10:59:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251263 Duty exemption under an advance licence scheme is unavailable where, on the date of import, the licence has expired and is not validly subsisting in the importer's favour. The record also showed that duplicate licensing and transferability were obtained only later, so the exemption notification could not be relied on at importation. Concurrent findings of manipulation, misrepresentation, fraud and collusion were treated as factual findings already covered by the show cause notice, and no substantial question of law arose from the Tribunal's conclusions. Reappreciation of evidence was therefore impermissible in the limited appellate jurisdiction, and the denial of exemption was sustained. Case-Laws Customs Tue, 25 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251263