Accrued import entitlement under earlier policy cannot be withdrawn retrospectively by a later handbook restriction.

An import against a non-transferable additional licence could not be denied merely because the letter of authority was issued under a later import policy and handbook. The licence had been issued during an earlier policy period, when the handbook permitted imports through agents and recognised letters of authority for such licences. The later handbook restriction could not operate retrospectively to withdraw a facility that formed part of the importer's accrued entitlement under the policy in force when the right arose. On that basis, the objection failed and consequential relief followed.

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Issues: Whether import against a non-transferable additional licence could be denied on the ground that the letter of authority was issued under a later import policy and handbook procedure.

Analysis: The relevant additional licence had been issued during the earlier policy period, and the handbook then in force permitted import through agents and issuance of letters of authority in respect of such licences. The later restriction in the subsequent handbook could not be applied retrospectively to take away a facility that formed part of the importer's entitlement under the earlier policy. The governing principle was that the right to import under an additional licence includes the manner of import permitted by the policy in force when the right accrued.

Conclusion: The objection based on the later handbook provision failed, and the import could not be denied on that ground.

Final Conclusion: The confiscation and redemption fine were set aside and consequential relief was granted to the appellants.

Ratio Decidendi: A facility that forms part of the right accrued under the import policy prevailing when the licence was issued cannot be withdrawn retrospectively by a subsequent policy or handbook restriction.

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