2017 (3) TMI 128

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....l can be disposed off on the short point of limitation raised by the appellant. Show cause notice was issued on 31^st December 1998 for recovery of duty of Rs. 1,35,428/- not paid on import of goods vide bill of entry no. 6268 dated 17^th January 1994 by availment of exemption no. 203/92-Cus dated 19^th May 1992 against transferred advance licence. Imposition of penalty under section 112 of Custom....

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....yment of duty. It would appear that the original holder exported goods using domestically procured inputs and transferred the unutilised portion to appellant as permitted in the said notification and the Foreign Trade Policy notified by the Director General of Foreign Trade under the Foreign Trade (Development & Regulation) Act, 1992. 5. As appellant was neither the manufacturer nor the exporte....

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....ister maintained by the manufacturing unit that has been placed on record. It would appear that the notice has been issued on surmises and assumptions that such credit had been availed on the inputs. 7. In Commissioner of Customs (Imports), Bombay v. Hico Enterprises [2008 (228) ELT 161 (SC)], the scope of invoking the recovery provisions against transferee of advance licence is explicitly laid....

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....reference is answered accordingly." 6. In this appeal challenge is to the aforesaid conclusions. Learned counsel for the respondent pointed out that no role was ascribed to it in the show cause notice. 7. It is seen that in view of the fact that in the show cause notice issued on 4-3-1999., there was no reference to the alleged infraction of M/s. Amar Taran Exports, the transferor of the lic....