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
goods imported prior to 31-3-2000 required Special Import Licence (SIL) but were cleared without producing a Special Import Licence; that the CLRI
issued licence, and it revealed that original licence was pending in their office for carrying on certain, amendments and the licence presented was fake ... position under the policy the effect of substituting the fake licence by fresh SIL's valid at the time of shipment/despatch of goods
special import licence describes the goods as 'gold' and not gold in unwrought form etc. Therefore, the expression in the SIL being ... special import licences and its notification. They observed that:
"the fact that 'gold' was used both in SIL and in the exemption
clients had valid grounds to assume that the licence which they possessed would be a valid licence for the present importation and among other aspects ... commodity is concerned, that it requires a specific licence which by implication would indicate that the SIL will not cover it. With regard
come to the appropriate entry which requires a specific licence and not SIL produced by the Importer in terms of the ITC. Policy. Hence ... permitted to import against a Special Import Licence. He contends that the importer has produced SIL and therefore the Commissioner classifying the item under this
clearance thereof under SIL. The Assistant Commissioner held that they were appropriately classifiable under sub-heading 9504.90 and that the licence did not cover this
without Special Import Licence which the applicants did not. On hearing both sides and nothing that admittedly import of marble required SIL after 1.4.2001 (imports
appellant importer had been importing gold jewellery against the Special Import Licence during the Financial year 1999-2000 clearing the same at the concessional rates ... Import Export Policy was amended and the condition for acquiring a specific licence for importing the gold jewellery was incorporated. A specific ITC heading
that the said machines are importable against surrender of Special Import Licence, because nowhere in the policy it ha been mentioned that only actual users ... more than 10 years old shall be allowed on surrender of SIL equivalent to five times the CIF of imported capital goods and such second
