https://www.taxtmi.com/caselaws?id=4151 Imports made by the transferee under transferable advance licences could not be used to fasten duty on the original licencee once the export obligation had been completed and the licences were transferred; any liability, if otherwise recoverable, lay against the actual importer. Denial of exemption based on alleged Modvat credit was also unjustified because the record did not establish a clear nexus between the credit availed and the relevant exports, and the departmental communication itself was uncertain on correlation and indicated reversal of credit. The impugned order was therefore unsustainable, and relief followed. en-us Tue, 27 Nov 2007 00:00:00 +0530 Sat, 06 May 2017 16:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=4151 Imports made by the transferee under transferable advance licences could not be used to fasten duty on the original licencee once the export obligation had been completed and the licences were transferred; any liability, if otherwise recoverable, lay against the actual importer. Denial of exemption based on alleged Modvat credit was also unjustified because the record did not establish a clear nexus between the credit availed and the relevant exports, and the departmental communication itself was uncertain on correlation and indicated reversal of credit. The impugned order was therefore unsustainable, and relief followed. Case-Laws Customs Tue, 27 Nov 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=4151