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JYOTI BALASUNDARAM, T.ANJANEYULU, MOHEB ALI M.
Hico Enterprises – Appellant
Versus
Commissioner of Customs, Mumbai – Respondent
Per T. Anjaneyulu : This matter has been referred to the Larger Bench for resolving the conflicting views as held in the case of M/s. Goodluck Industries vs. Commissioner of Customs, Calcutta [1999 (108) ELT 818 (Tribunal)] and in the case of Commissioner of Customs vs. M/s. Special Steels Ltd. [2004 (60) RLT 213 (CESTAT- Mum.)=2004 (163) ELT 242 (Tri. - Mumbai) respectively by the two Division Benches of this Tribunal, over the same issue.
2. The issue, over which the controversy has arisen, is as follows:
(a) Whether the benefit of legal maxim LEX NON COGIT AD IMPOSSIBILIA would be available to a valid recognized transferee to avail the benefit of the DEEC exemption Notification? or
(b) Whether the original licencee is to satisfy the condition of the Notification or the transferee of the licence?
3. The facts involved in the appeal in a nutshell may be stated as follows.
(a) The appellants are a partnership firm, inter alia, engaged in the business of trading and import of various items, including Poly Propylene wide spec. They have acquired and/or purchased transferable Value Based Advance Licences (hereinafter referred to as "VBAL"), including Licence No.PK 2049579 dated 19.01.
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