TaxTMI 
TaxTMI 
2005 (8) TMI 417
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.... materials etc. with obligation to export perfumes. The appellant made import of the goods mentioned in the advance licence through Commissioner of Customs, New Custom House, New Delhi and same quantity was imported through ICD, Jaipur. A combined show cause notice was issued to the appellant for demand of custom duty of Rs. 51,05,205/- in respect of imports made through Customs Exports Cargo, New Customs House, New Delhi and demand of custom duty of Rs. 79,93,550/- in respect of goods imported through ICD, Jaipur. The custom duty was demanded under proviso to Section 28 of Customs Act read with condition No. (ii) to (v) and (vii) of Notification No. 204/92, dated 19-5-92. The proceedings in respect of goods imported through Customs Exports....
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....n of the remittance. The contention of the appellant is that Customs authorities has no jurisdiction to go into the correctness of the orders passed by DGFT as the DGFT rightly redeem the bank guarantee and legal undertaking. Therefore, the finding of the Commissioner is not sustainable. The appellant relied upon the judgment of the Hon'ble Supreme Court in the case of Titan Medical Systems Pvt. Ltd. v. CC, New Delhi reported as 2003 (151) E.L.T. 254 (S.C.). The contention is that the Hon'ble Supreme Court in this case has held that once an advance licence was issued and not questioned by the licensing authority, the Customs authorities cannot refuse exemption on an allegation that there was any misrepresentation. If there was any misrepres....
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....;In this case, the appellant had obtained one quantity based advance licences for duty free import with the conditions that the duty free imported goods are to be used in the manufacture of goods which are to be exported. Certain goods were imported through Customs Exports Cargo, New Customs House, New Delhi and part of consignment was imported at ICD, Jaipur. A common show cause notice was issued demanding duty in respect of the goods imported at Delhi and Jaipur on the ground that the appellant had violated the conditions Nos. (ii), (v) and (vii) of Notification No. 204/92. 6. The demand in respect of the goods which are imported at New Delhi is dropped by the Customs Exports Cargo, New Customs House, New Delhi and on specific query....