https://www.taxtmi.com/caselaws?id=51711 Duty-free import benefit under an advance import licence was upheld for imported resin, as the issue was treated as identical to an earlier decision in the appellants' own case concerning goods used as components, raw materials, replacement or replenishment. The earlier order had already been implemented and the Revenue's reference rejected, so there was no basis to depart from that position. On that footing, the duty demand and penalties were held unsustainable, and the appellants were found entitled to the exemption benefit; the impugned order was set aside with consequential relief. en-us Thu, 31 Oct 2002 00:00:00 +0530 Mon, 27 Sep 2010 17:44:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51711 Duty-free import benefit under an advance import licence was upheld for imported resin, as the issue was treated as identical to an earlier decision in the appellants' own case concerning goods used as components, raw materials, replacement or replenishment. The earlier order had already been implemented and the Revenue's reference rejected, so there was no basis to depart from that position. On that footing, the duty demand and penalties were held unsustainable, and the appellants were found entitled to the exemption benefit; the impugned order was set aside with consequential relief. Case-Laws Customs Thu, 31 Oct 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51711