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Issues: Whether paragraph 185(7) of the Import-Export Policy, 1982-83 applied to advance/imprest licence holders seeking the facility of importing OGL items under paragraph 185(4), and whether such import had to be governed by the current OGL policy or the 1982-83 policy.
Analysis: Paragraph 185(4) created a special facility for export houses holding advance/imprest licences to import OGL items after discharge of export obligations, and expressly provided for revalidation of the licence to enable such import. Paragraph 185(7), though couched in general language, could not be read so as to defeat that special facility. The Court treated paragraph 185(4) as the specific provision and paragraph 185(7) as the general one, and reconciled them by holding that paragraph 185(7) did not apply to imports under paragraph 185(4). The Court also noted that the import under this facility was not an import under an Open General Licence as such, but an import under a revalidated advance/imprest licence. The subsequent policy provisions did not dislodge that facility for advance/imprest licence holders.
Conclusion: The respondents were entitled to import OGL items under paragraph 185(4) of the 1982-83 Policy, and paragraph 185(7) did not bar that entitlement; the appeal was therefore liable to be dismissed.
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