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
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
terms for each accounting year paid to the two transferors of REP licences have been certified by the Chartered Accountant alongwith the relevant portion ... Supreme Court in that case was dealing with a Special Import Licence (SIL) which was forged and was never issued by the DGFT. The signature
Import Policy (1997-2002) providing for import of gold under licence. Such licence was also freely transferable. The appellants had requested another Indian Importer, namely ... file a Bill of Entry along with Special Import Licence (SIL) which had been initially accepted by the Department and debited. The fact that
Tariff Heading 7118.90 and sought clearance thereof against the Special Import Licence (SIL) issued in terms of ITC Public Notice ... whom Special Import Licence were issued and the annexure to the said public notice listed items which were allowed under SIL
populated. The Populated PCBs are restricted items, which require Special Import Licence (SIL). On going through the Bills of Entry, the Commissioner noted that
free inputs for the manufacture of wagons under a Special Imprest Licence (SIL) dt.21.7.93 issued under paragraph 65 of the Export-Import ... ground that while the appellants were availing the benefit of Advance Licence under Notification No.203/92-Cus dt.19.5.92 wherein
unauthorised because the importer was required to produce appropriate import licence and required a valid Importer-Exporter Certificate. The original authority viz. the Joint Commissioner ... import thereunder was permissible only on surrendering Special Import Licence (SIL) equivalent to 5 times the CIF value of the imported capital goods. Therefore
