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
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
home consumption only upon the
petitioner producing the Special Import Licence (SIL) from the
second respondent, as, according to them, the import of the goods ... goods until it provides the
SIL. This is the understanding of the respondents and they
believe that without this licence, the import of imported goods
licence could be issued only for
new machines. The Petitioner was asked to submit an application for the
grant of a special import licence („SIL
respondents had used certain
Signature Not Verified
Special Import Licences (SILs) of gold bars and silver
Digitally signed by
SANJAY KUMAR
Date ... Apparently, the
authorities detected during the investigation that the
2
said SILs were forged and fabricated. The authorities
therefore issued a show cause notice
appellant to the respondent for replacement of the Special
Import Licences (SIL) for import of Silver purchased by the appellant from
one Mr. Amar Nath ... SIL in lieu of forged ones and
the respondent had accordingly surrendered the fresh SIL to Customs
Department for endorsement, the costs towards SIL premium
