Customs authorities cannot counter once licencing authorities are satisfied that licencing conditions are fulfilled

Commissioner of Customs Vs Joy’s the Beach Resort Pvt Ltd (CESTAT Chennai) CESTAT Chennai held that once the licencing authority has found that the licencing conditions have been fulfilled, it would not be open to the customs authorities too contend that the imports under the licence are contrary to law. Facts- The respondent filed bill of entry for import of capital goods namely, ‘Nissan X Trail Car’ under the EPCG scheme availing benefit of exemption under the Notification no.55/2003. After importing the vehicle, the appellant had registered the vehicle as private vehicle in the first ...