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claimed the clearance under special Import Licence (SIL for short). The lower authority rejected the clearance on the SIL as the goods were found

that out of these, he had sold 4 licences to Shri Sushil Lohia and three licences to his brother Shri Laxmichand Buchasia. Shri Laxmichand Buchasia ... goods were covered by a Special Import Licence was not available to the importers, as the SILs were forged. The notice also proposed confiscation

finished products and exported as per export obligations given in the advance licences. They were therefore to effect export of 1000 MTs cold rolled ... values pertaining to these exports were specified in the licence. The exports were to be effected in the original time limit which after including extension

Tariff Heading 6302.40 and were restricted for import except under a specific licence, confiscation of the goods was proposed and imposition of penalty ... table cloth covered under CTA 6302.40 and since no valid import licence was produced for covering the import thereof, he confiscated the goods under Section

contention is that the imported items are consumer goods and required SIL. The original authority held that the imported goods are liable for confiscation ... India. In that sense they cannot be treated as commercial goods and SIL is not required to cover these goods which are ultimately exported along

Wipro Ltd. vs Dy. Commissioner Of Income Tax on 21 June, 2005 Equivalent citations: (2005

The Goa Value Added Tax Act, 2005 GOA India The Goa Value Added Tax Act

order and Baba Loknath Enterprises being the first empanelled candidate, the licence for the concerned location namely, Chanchol for foreign liquor off shop ... above, we have also considered one fact that since grant of licence is done under a process of lottery and not on merits a selected

right of the owner in the machinery. There is merely a licence given to the hirer to use, for a temporary period, the machinery ... revenue expenditure, i.e., business expenditure. Without the alleged right of SIL to purchase the plant after the alleged stipulated finance, as found in fact

Nanda Dulal Dey vs Maya Dey And Judhistir De on 19 April, 2005 Equivalent citations