Specific import entries prevail over generic descriptions, validating Hydroquinone imports under REP licences and defeating confiscation.

Under the Import Policy, Hydroquinone imported under REP licences in Appendix 17 was treated as covered by the generic description of electroplating salts and brighteners, but the specific listing in Appendix 3 Part A prevailed. The policy was read as a self-contained scheme for registered exporters, and technical material showed Hydroquinone had use as a grain refiner and brightener in electroplating. On that construction, the licences were valid for the import and the confiscation order under Section 111(d) of the Customs Act, 1962 could not be sustained.

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Issues: Whether Hydroquinone imported against REP licences issued under Appendix 17 could be treated as covered by the description of electroplating salts and brighteners, despite its specific entry in Appendix 3 Part A, and whether the confiscation order under the Customs Act was sustainable.

Analysis: The relevant import policy had to be construed on its own terms. Paragraph 5 of Appendix 17 treated the licence as a self-contained scheme for registered exporters, while paragraph 21(c) made a specific description in Appendix 2 Part B or Appendix 3 Part A prevail over a generic description elsewhere. Hydroquinone was specifically listed in Appendix 3 Part A and therefore could not be excluded merely because it was also claimed to fall within the generic description of electroplating salts and brighteners in Appendix 17. The technical literature and expert opinion showed that Hydroquinone had use in the electroplating process as a grain refiner and brightener. The earlier unchallenged acceptance of similar clearances also supported the appellants' case. The confiscation based on Section 111(d) of the Customs Act, 1962 could not stand once the licences were held valid for the import.

Conclusion: The import licences were valid for the goods, and the confiscation orders were unsustainable; the appeals succeeded in favour of the appellants.

Ratio Decidendi: Under the relevant Import Policy, a specific entry in Appendix 3 Part A prevails over a generic description in Appendix 17, and imports covered by a valid REP licence cannot be confiscated on the basis of a contrary construction of the policy.

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