1999 (11) TMI 387

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....e Respondents. [Order per : J.H. Joglekar, Member (T)]. - The facts of the case in brief are as follows : An Advance Licence was issued to M/s. Raylon Industries on 23-2-1999. This licence was made transferable on 6-4-1993 by the DGFT. This licence was purchased by M/s. Tainwala Chemicals & Plastics on 19-5-1993. On 30-7-1997 certain goods were imported without payment of duty in terms of Noti....

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....p;We have heard Shri M.H. Patil, Advocate for the importers and Shri B.K. Choubey for the Revenue. 3. Shri M.H. Patil submits that the ratio of the judgment reproduced in [1999 (113) E.L.T. 91 (Tribunal) M.C. Daver Aromatics P. Ltd. Order No.C-II/2491/99/WZB/C-II, dated 22-9-1999] would apply to the present case. In the judgments the Tribunal had observed that in terms of Section 28 of the C....