Controller of Imports & Exports, Bombay issued a
Special Imprest Licence (SIL), to the appellant on 30th May,
1983, under AM 84 policy, permitting ... imported and cleared without payment of duty
under the Special Imprest Licence (SIL) dated 30th May,
1983. The proposed action was challenged by the
appellant
been
availing the quota. This licence was issued to the
petitioner for import, under Special Import Licences (SIL).
It is alleged, that till the year ... their entitlement
to get import licence, rather they continue to remain
entitled to avail the licence under the SIL. Therefore, it
cannot be said, that
makes it clear that REP licences are goods. The question is whether special
import licences are also goods. Various licences are named differently depending
upon ... specified. In the
instant case, the import licences are specified. The REP Licencs/DEPB Licences,
SIL licences are all import licences known by different nomenclatures
makes it clear that REP licences are goods. The question is whether special
import licences are also goods. Various licences are named differently depending
upon ... specified. In the
instant case, the import licences are specified. The REP Licencs/DEPB Licences,
SIL licences are all import licences known by different nomenclatures
under Subheading 8471.10 of CTA and claimed clearance under special import licence (SIL). The Deputy Commissioner of Customs, under Adjudication Order No. 415/96 dated ... diaries imported except ted against
against a licence or Special Import
in or in Special Licence (SIL)".
accordance with a
Public Notice issued
from income-tax.
(7) Exemption from sales-tax.
(8) Special Import Licence (SIL) for import of goods which are generally not permitted.
(9) Modvat Credit
cept against a li- Special Import
cence or in accor- Licence (SIL)
dance with a. Pub-
lic Notice issued in
this behalf
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7. Section ... gold and silver by such agencies without surrender of Special Import Licence (SIL) and by other importers against surrender of SIL shall also be made
block import licences under previous licencing
years or are eligible to avail licence in the current licensing year
(2008-09) under SIL category]. The units ... block import licences under previous licensing years or are
eligible to avail licence in the current licensing year (2008-09)
under SIL category). The units
from income-tax.
(7) Exemption from sales-tax.
(8) Special Import Licence (SIL) for import of goods which are generally not permitted.
(9) Modvat Credit
imported nine consignments of gold and silver under Special Import Licences (SILs) purchased from brokers, and cleared the goods by availing exemption under Notification ... dated 27.4.1997. Subsequent investigations by the DRI revealed that no such licences had been issued by the Foreign Trade Development Officer (FTDO) and that
