1996 (11) TMI 95

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....t Calcutta on 16-1-91. Thereafter, on the basis of the application filed by the petitioner, the goods were transferred to the Central Warehousing Corporation Bonded Ware House at Bhubaneswar on 20-2-91. Subsequent to the import, the petitioner, on 3-6-91 applied to the appropriate authority for grant of Customs Duty Exemption Entitlement Certificate (D.E.E.C.), which was granted on 31-3-92. After obtaining this certificate, the petitioner moved opposite party No. 1 for clearing the bonded goods from Customs Ware House, Bhubaneswar without payment of Customs duty in terms of the Notification No. 159/90-Cus., dated 30-3-90. On 6-8-92, the petitioner was informed that he was eligible to clear up the customs goods for manufacture and clearance ....

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....mption under the Notification is not automatic, but subject to certain conditions, which are required to be fulfilled by the petitioner before a claim for exemption can be made. Attention of the Court is invited to the various provisions contained in the notification, in particular, Explanation (vi) (a) to Clause 1, which reads thus : "Explanation :- In this notification : *** ****** (v) "Imported into India against an Advance licence" includes: (a) Goods imported under any licence (including Open General Licence) issued under the Imports and Exports (Control) Act, 1947 (18 of 1947), for the time being in force, for which at the time of clearance out of Custom's Control a valid Advance Licence is produced by the importer. (emphasis supp....