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
identical case involved in REP licences, the Delhi bench of the Tribunal in Deep Exports 2016 (338) ELT 742 has observed as follows:-
12. Regarding ... 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
project at the time of the issue of the Special Imprest Licence (SIL) as World Bank loan was already suspended on 22/10/1996
Refund 9,140 9,140
Licence Premium - DEPB 1,04,93,171 1,17,56,322
Licence Premium-SIL
Versus
State of West Bengal & Ors.
Mr. K. Sarkar
Mr. Bimal Sil
Mr. Abhijit Mondal
... for the petitioners
Mr. Abhijit Sarkar
... for the private ... conclusion
that sale figures of concerned shops do not justify grant
of licence is not spelt out in the said order
under:-
Trade mark
1. ENO (word)
2. FRUIT SALT
3. SIL VIKRIN (Word)
4. SIL VIKRAN (Brand)
5. MACLEAN (brand)
6. MACLEANS (Word)
7. MACLEANS ... Delhi. The agreement terminating the ENO and Fruit Salt trade mark licence
agreement reads as under:-
"I refer to the trade mark user agreement
buyer had made any enquiry as to the genuineness of the licence within his special knowledge. He has to establish that he made enquiry ... took requisite precautions to find out about the genuineness of the SIL which he was purchasing. If he has not done that, consequences have
Commissioner Of Customs (Air) vs P.Sinnasamy on 23 August, 2016
Author: S.Manikumar
Bench
Sun Pharmaceutical Industries Ltd. vs Deputy Commissioner Of Income Tax & Anr. on 14 January
Kimberly Clark Lever Ltd vs Commissioner Of Customs (Import) on 16 February, 2016
IN THE