TaxTMI 
TaxTMI 
2014 (8) TMI 316
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....- 2.1 The Appellant imported a consignment of Soda Ash and filed B/E No.5004853 dated 25.03.2014 seeking duty free clearance under Notification No.98/2009-CUS dated 11.092009, including exemption from levy of antidumping duty, by presenting a Transferable Duty Free Import Authorization (DFIA) No. 0310699143, which was issued on 19.06.2012 as per the provisions of Foreign Trade Policy in force on that date. 2.2 There is no dispute on the fact that on the date of issuance of the said License i.e. on 19.6.2012, the DFIA scheme as per Foreign Trade Policy permitted exemption from Anti-dumping duty, and so did the Customs Notification, irrespective of whether the import is by the Authorization holder or by a Transferee. 2.3 After comple....
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.... the same, the Appellant has preferred the above appeal seeking benefit of exemption from levy of antidumping duty. 3. It is submission of the appellant that 3.1 The exemption notifications issued by the Central Government Ministry of Finance, were to give effect to the exemption conferred by the Central Government through Ministry of Commerce, under the Foreign Trade Policy. 3.2 Since on the date of issuance of DFIA, the uniform policy of the Government permitted exemption from levy of inter alia antidumping duty, irrespective of the date of endorsement of transferability, the application for DFIA licence was made and the same was issued accordingly. A promise was therefore attached with the issuance of the licence to confer the b....
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....(P) Ltd. Vs. Assam SEB (2012) 7 SCC 462 and submitted that such a view, as taken by the Hon'ble Bombay High Court, is erroneous and stands overruled by implication. The Hon'ble Supreme Court, in the said judgment, was pleased to hold that benefit of supply contracts executed prior to commencement of 1993 Act of Small Scale and Ancillary Industrial Undertaking Act, 1993, cannot be made available, even if the delivery of goods and payment of principal amounts were completed after commencement of the Act. It was further held that unless expressly provided for in the statute itself, only a procedural or declaratory law operates retrospectively, as there is no vested right in procedure. 3.7 In the instant case, the contractual obligat....
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....epresentative on the other hand submitted that the Customs Notification shall be strictly interpreted for grant of exemption. There is no ambiguity on the fact that as per plain language of the Notification the appellant is not entitled to the benefit of the exemption. He submitted that the view taken by the lower authority was legal and proper. 5. Both sides were heard at length. 6. We find that in Union of India vs Asian Food Industries, 2006(204)ELT8(SC), the Hon'ble Supreme Court was pleased to hold as follows- 48. Prohibition promulgated by a statutory order in terms of Section 5 read with the relevant provisions of the policy decision in the light of sub-section (2) of Section 3 of the 1992 Act can only....