2010 (12) TMI 1115

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.....M. Ibrahim Kalifulla and Hon'ble Mr. Justice N. Kirubakaran on 3-12-2010 dismissed the Civil Miscellaneous Appeal No. 3126 of 2010 filed by Commissioner of Customs (Imports), Chennai against the CESTAT Final Order No. 540/2009, dated 11-5-2009 as reported in 2009 (243) E.L.T. 110 (Tri. - Chennai) (Commissioner v. Base Corporation Ltd.). While dismissing the appeal, the Hon'ble High Court passed t....

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.... to make out duty-free clearances of the batteries had been issued to the original exporters, who satisfied the required export obligation. The first respondent were only transferees of such licences. 4. Keeping the above factors in mind, the Tribunal held "when imports are made against licences issued after completion of export obligation, benefit of duty-free import of inputs was availab....