2013 (1) TMI 474

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....e respondent-assessee was permitted to import 11.31 crores number of inner cartons for packing the soap manufactured by the assessee. Admittedly, under the said licences, the assessee had imported 9.10 Crore number of cartons and after packing the same with soap had exported 9.88 Crore cartons by utilizing the imported cartons as well as indigenous cartons. 2. Although, the total quantity im....

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....he finding of fact recorded by the Tribunal is that firstly the Licensing Authority has found that the conditions attached to the said 20 advance licences have been complied with and accordingly granted export obligation discharge certificate in respect of those 20 licences. Secondly, the total quantity of cartons imported is admittedly less than the quantity permitted under the 20 licences and th....