2012 (8) TMI 135

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....y Kalra, Appraiser (A.R.) for respondent   Per : P.R. Chandrasekharan   The appeal is directed against order-in-original No. 83/2007 dated 28.09.2007 passed by the Commissioner of Customs (Imports), Nhava Sheva.   2. The appellant M/s Dee Pearls (India) Pvt. Ltd., Silvasa, imported 2117.74 MT of Rough Marble Blocks under 13 Bills of Entry during the period from 13.6.2007 to....

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....er the said licence the same is valid for goods already cleared by the Customs against undertaking/bond under 13 Bills of Entries. Inasmuch as the imports have been regularized, the matter needs to be sent back to the adjudicating authority for reconsideration afresh in the light of the licence now obtained.   4. The learned Authorised Representative appearing for the Revenue on the other ....

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....the hon ble high court held that importers, importing goods without licence and then seeking to validate the import by obtaining subsequent licence, cannot be allowed to take advantage of their own wrong. In the light of this Judgement the learned A.R. submits that the licence now obtained cannot be allowed to be used by the appellant. 5. We have carefully considered the rival submissions. 6....