2020 (2) TMI 1264

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....rya, Adv., Mr. B. P. Banerjee, Adv. ORDER The Court : In this case, we are of the opinion that instead of framing the substantial questions of law in the form of questions, it could be better if the facts are narrated in brief from which the substantial questions of law would be apparent. The appellant is the transferee of a duty free advance license/licenses held by the importer. Their c....

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.... ought to have followed that decision and rules in favour of the appellant but did not do so. The law needs elucidation by this Court. This appeal under Section 130 of the Customs Act, 1962 is formally admitted. Since the respondent is represented by learned counsel, service and issuance of notice of the appeal are dispensed with. Learned advocate-on-record for the appellant is directe....