https://www.taxtmi.com/caselaws?id=751457 CESTAT Mumbai allowed the appeal concerning import of rough marble blocks where Revenue contended appellant was not entitled to clear goods absent licence at import time, despite subsequent licence grant. The Tribunal held that the jurisdictional Commissioner of Customs demonstrated statutory superiority over other agencies and refused to await DGFT application outcome. The authority remained obdurate despite altered factual situation highlighted in remand order and denigrated superior appellate authority. Quantitative restrictions through special licence regime fall under licencing authority's exclusive remit, with licence issue date being immaterial to quantitative restriction. The impugned order was set aside for non-consonance with statutes and judicial law. en-us Mon, 08 Apr 2024 00:00:00 +0530 Wed, 17 Apr 2024 08:29:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=751457 CESTAT Mumbai allowed the appeal concerning import of rough marble blocks where Revenue contended appellant was not entitled to clear goods absent licence at import time, despite subsequent licence grant. The Tribunal held that the jurisdictional Commissioner of Customs demonstrated statutory superiority over other agencies and refused to await DGFT application outcome. The authority remained obdurate despite altered factual situation highlighted in remand order and denigrated superior appellate authority. Quantitative restrictions through special licence regime fall under licencing authority's exclusive remit, with licence issue date being immaterial to quantitative restriction. The impugned order was set aside for non-consonance with statutes and judicial law. Case-Laws Customs Mon, 08 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=751457