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
appellants herein. The authorities below have rightly held that Specific Import Licence (SIL) is required to import fresh garlic and in the absence of SIL
Revenue Intelligence (DRI) unearthed cases of forgery of Special Import Licences (SILs) by certain importers including one M/s Reliable Overseas. It was found that ... details of the licences issued by the DGFT. The Licence Department of the Customs House would verify the authenticity of the licences from the particulars
purchased the above bogus SIL
from one Shri Sushil Kumar Lohia who, in turn admitted that the SIL was
given to him by one Shri ... looked after purchase of licences, clearance of goods, delivery,
payment to supplier etc. and that licence brokers through whom SILs were
purchased and whom
purchased the above bogus SIL
from one Shri Sushil Kumar Lohia who, in turn admitted that the SIL was
given to him by one Shri ... looked after purchase of licences, clearance of goods, delivery,
payment to supplier etc. and that licence brokers through whom SILs were
purchased and whom
valued at Rs.69,78090/- which were cleared against forged Special Import Licence bearing No. P/W/0025312 dt. 27.12.96 under Section ... Rupees One Lakh only) on Shri Mahendra Shah (SIL Agent) under Section 112(a) of the Customs Act, 1962.
2. M/s Cannaught Plaza Restaurant
Balasundaram
The department is aggrieved by the acceptance of the Special Import Licence produced by the respondents for covering the import of fur cloth before ... lower appellate authority the department is of the view that the licence should have been produced before the assessing authority for his satisfaction
Commissioner Of Customs vs Sri Vikram Jain S/O Sri Bheemraj Jain on 30 September
M/S Jindal Vijayanagar Steels Ltd vs M/S Mspl Ltd & Others on 5
