https://www.taxtmi.com/caselaws?id=373286 An advance licence issued for annual requirement under paragraph 4.1.7A of the Export and Import Policy fell within Notification No. 56/2003-Cus, not Notification No. 43/2002-Cus. Notification No. 43/2002-Cus was confined to advance licences under paragraphs 4.1.1(a) and 4.1.1(b) and covered anti-dumping duty, whereas Notification No. 56/2003-Cus applied separately to annual-requirement licences and exempted only basic customs duty and additional duty. A later recommendation by the foreign trade authority could not expand the notification's scope because the notification itself was not amended. Exemption notifications must be strictly construed, and their terms cannot be enlarged by implication. The importer therefore remained liable to anti-dumping duty under the applicable notification. en-us Thu, 29 Nov 2018 00:00:00 +0530 Wed, 20 Nov 2019 12:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=373286 An advance licence issued for annual requirement under paragraph 4.1.7A of the Export and Import Policy fell within Notification No. 56/2003-Cus, not Notification No. 43/2002-Cus. Notification No. 43/2002-Cus was confined to advance licences under paragraphs 4.1.1(a) and 4.1.1(b) and covered anti-dumping duty, whereas Notification No. 56/2003-Cus applied separately to annual-requirement licences and exempted only basic customs duty and additional duty. A later recommendation by the foreign trade authority could not expand the notification's scope because the notification itself was not amended. Exemption notifications must be strictly construed, and their terms cannot be enlarged by implication. The importer therefore remained liable to anti-dumping duty under the applicable notification. Case-Laws Customs Thu, 29 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=373286