https://www.taxtmi.com/caselaws?id=268587 Customs exemption under Notification No. 21/2002-Cus. could not be denied where the importer held a valid Tariff Rate Quota allocation certificate and the licence lacked an actual user condition. The DGFT public notice had removed that condition for the subject goods, and the Tribunal treated the licence as valid for ex-bond clearance under the TRQ scheme. Customs authorities could not question the correctness of the licence or refuse exemption on alleged misissue or misrepresentation, as such matters lay with the licensing authority. The DGFT clarification also supported clearance of warehoused goods against the later TRQ authorisation, so the Revenue's objection failed. en-us Wed, 29 Jul 2015 00:00:00 +0530 Sat, 05 Jun 2021 17:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268587 Customs exemption under Notification No. 21/2002-Cus. could not be denied where the importer held a valid Tariff Rate Quota allocation certificate and the licence lacked an actual user condition. The DGFT public notice had removed that condition for the subject goods, and the Tribunal treated the licence as valid for ex-bond clearance under the TRQ scheme. Customs authorities could not question the correctness of the licence or refuse exemption on alleged misissue or misrepresentation, as such matters lay with the licensing authority. The DGFT clarification also supported clearance of warehoused goods against the later TRQ authorisation, so the Revenue's objection failed. Case-Laws Customs Wed, 29 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268587