2017 (3) TMI 1112

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....o. 90/2005/CAC/CC/NRN dated 6th October 2005 of Commissioner of Customs (Export Promotion), Mumbai which has dropped proceeding initiated against the goods imported under the duty exemption entitlement scheme. 2.  This appeal can be disposed off on the point of limitation itself. The show cause notice was issued to the respondent on 29th January 1999 for recovery of duty of Rs. 10,23,510/- t....

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....anuary 1994 which would bring it under the threshold for appeal into the New Litigation Policy. On that ground alone the appeal merits rejection. 6. From a perusal of the records, it is seen that respondent had procured the advance licence after the export obligation had been fulfilled by the original holder and utilised it for import of goods free of duty. It would appear that the original holde....

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....s issued by the job-worker were only commercial invoices on which MODVAT credit could not have been availed. There is nothing in the appeal or in the review order to controvert the findings of the adjudicating authority. 8. It would appear that review order has been finalized based on surmises and assumptions that such credit had been availed on the inputs without any evidence of it being placed ....

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....lled upon to fulfill the condition (v)(a) of the Notification No. 203/92-Cus. It is the original licencee, who has to satisfy the above referred condition, but not the transfee of the licence. In the result, the 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....