2009 (7) TMI 1015

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....sel Shri B.L. Narsimhan submits that advance licence was given to this appellant on three occasions i.e. on 29-7-97, 8-8-97 and 8-10-97 for importing polyester films. This was in response to the application of the appellant made on 31-3-97. The appellant manufactured printed cartons made of paperboard, ink, polyester film/BOPP and film LDPE for packing of food products like tea, milk products, ghe....

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....was deviation in the use for which there was breach of Advance Licence and liable to consequence of adjudication made by the impugned order flowing from proposal in SCN as para 22 of order-in-original. 2. After the decision was made by the DGFT Authorities on 9-4-03 as aforesaid, Customs Authorities issued a SCN on 10-10-03. The appellant has been charged that there was a violation of the advance....

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....be no liability against the importer. 4. Ld. DR Shri Vijay Kumar argued that the appellant was required to export only polyester films. The licensing requirement was for manufacture of cartons using polyester films without being those manufactured by BOPP films. When the Customs noticed that the appellant had not fulfilled the requirement of advance licence issued in the year 1997, the appellant ....

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....g was initiated by the Customs only after the DGFT has taken decision on 9-4-03 regularising the breach of advance licence. That authority found that the import having been completed regularization of the advance licence was called for. There is no dispute that BOPP films were used by the appellant in the cartons manufactured and exported. There is also no dispute that polyester films were intende....