2008 (2) TMI 135

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ed order passed by the Commissioner (Appeals). M/s. Mohan & Co. (Exports), Bangalore imported a consignment of 100% Cotton Woven Dyed Fabrics and sought clearance against advance licence No. 012619 dated 3-12-1998 under a Bill of Entry dated 2-2-2000. The original authority found that the impugned goods were "approximately classifiable under 52083900.90 (ITC-HSN) and is restricted for import excep....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....at the decisions cited related to imports made under Notifications No. 203 & 204-Cus/1992. He held that nexus between the goods exported and the goods allowed to be imported was essential. On a query from the Bench, ld. SDR could not explain why the ratio of the decisions in respect of import against advance licence cited could not be applied in the instant case. 2. On a careful consideration o....