2005 (1) TMI 544

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....nt. [Order]. -  Ld. Advocate submits that the appellant received an order for export of a product Oxytetracycline powder, so they have applied for import of Oxytetracycline. The advance licence was issued to the appellant by licensing authority. In terms of licence, the appellant was permitted to import 3.75 MTs of Oxytetracycline Base. In the meantime, the licensing authority regularis....

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....estion of payment of differential duty arose only at a subsequent date in case of modification of the import eligibility. She submits that only the concession in duty can be denied. But it is not correct to hold that the import itself was not proper since the importation was made on the basis of valid licence. In support of the arguments, she relies on (i) East India Commercial reported in 1983 (1....

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....subsequent modification will have only the effect of denying the duty concession on the excess quantity of the goods. Therefore, the demand of payment of differential duty is correct but it is incorrect to hold that the import itself was not proper. In the case of Sampat Raj Dugar (Supra), the Hon'ble Supreme Court has held "on the date of import, the goods were covered by a valid import hence, th....