At, Customs Excise Service Tax Appellate Tribunal West Zonal Bench At Mumbai
By, THE HONORABLE JUSTICE: D.N. PANDA
By, MEMBER AND THE HONORABLE JUSTICE: C.J. MATHEW
For Petitioner: V.S. Sejpal, Advocate And For Respondents: M.R. Melvin, Superintendent (AR)
1. While appellant says that NFE is criteria for the purpose of allowing DTA clearance and there is no requirement of clearance for the period January, 2005 to March, 2005 to DTA with prior permission of Development Commissioner in terms of para 2(h) of Foreign Trade Poli-cy-2004-09. Revenue says that permission of the Development Commissioner is necessary for DTA Clearance of the quantum of goods cleared during above period (January, 2005 to March, 2005). However both sides agree that permission was granted by the Development Commissioner on 31-12-2004.
2. Nothing is shown by Revenue to establish that permission of the Development Commissioner is condition precedent before clearance of the goods to DTA to the extent that was done during the period January, 2005 to March, 2005. In absence of any embargo in Trade Policy, insisting Develop
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ment Commissioner's permission for the impugned clearance was unwarranted. Accordingly appeal is