2007 (11) TMI 99

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.... of Entry dated 27.07.2006 for clearance of Polyester Woven Fabric imported partly under DFRC scheme.  The goods were found to be in excess of the declared quantity and hence a show cause notice was issued to the importers proposing confiscation of the goods under the provisions of Sec.111 (l) and (m) of the Customs Act, 1962, proposing re-assessment of duty on the total quantity of the goods....

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....portunity to the appellants to produce fresh transferable DFRC licence.  The Tribunal directed that the Customs authorities are free to debit the licence and clear the goods if the fresh licence found to be genuine and satisfactory.  The case was adjudicated afresh by the Commissioner who allowed the importers to avail the benefit of fresh DFRC licence covering excess quantity imported; ....