2018 (5) TMI 1479

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....r Appellant Shri M.K. Mall, AC (AR) for Respondent ORDER Per: Raju This appeal has been filed by M/s Arkema Catalyst India Pvt. Ltd. against order of Commissioner demanding Customs duty, confiscating goods, imposing redemption fine and penalties. 2. The issue in brief is that the appellant had obtained DEEC license. In terms of Standard Input Output Norms (SION) fixed for such impor....

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....o the Customs Authorities to go behind the license? A similar issue came up for consideration before the Delhi High Court in the case of C.L. Jain Woollen Mills v. Union of India, reported in 1995 (79) E.L.T. 197 (Del.). The learned Bench of the Delhi High Court took the view that when the license is valid and duly covering the goods imported, the Customs Authorities are not competent to go behind....

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....................... 9. In the instant case, the petitioners have not violated the terms of the notification. The advance license was issued to them. They have complied with the terms of the advance license. The revenue where-ever it desired that when inputs are imported based on the norms and the inputs have been allowed based on a percentage content in the inputs with the export product ....

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....terial may not be transferred or sold before redemption of the bond on fulfillment of expert obligation, after which the unutilized material may be transferred to other manufacturers for processing on job work under actual user condition. It is further observed from the statement dated 12.03.2008 of Shri Deepak Sharma, Manager (Accounts) that the goods were imported only after completion of export....