1999 (9) TMI 148

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....n, ]DR, for the Respondent. [Order per : J.H. Joglekar, Member (T)]. - The applicants imported 3 consignments of Perfumery Compound free of duty in terms of Notification No. 203/92-Cus., dated 19-5-1992 being in receipt of a transferred value based advance licence. These imports were made in August, 1994. Vide show cause notice dated Nil issued in May, 1996 duty leviable on these goods amoun....

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....d penalty imposed as well as stay of recovery thereof. 2. We have heard Shri Anil Balani, for the applicant and Shri Ashokan for the Revenue. 3. Shri Balani's main claim was that the transferee cannot be asked to explain the lapses in the procedure and the averments in securing the import licences by the transferer. It is his case that in terms of the very notification, the benefit....

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.... case of Goodluck Industries v. C.C.E., Calcutta [1999 (108) E.L.T. 818], the Tribunal was examining the applicability of condition No. 5 in the Notification No. 208/92. It was held that it was to be presumed that the licensing authority had satisfied themselves about the fulfilment of its conditions before making endorsement of transferability of the licence. Once that is done the burden of provi....