Import policy amendment and open general licence interpretation were treated as questions of law fit for High Court reference.

Interpretation of the import policy and the legal effect of a later public notice deleting an item from the open general licence list were treated as questions of law under Section 130(1) of the Customs Act, 1962. The Tribunal noted prior divergence on the policy provisions and held that the dispute warranted reference to the High Court, while declining to re-adjudicate the underlying merits at the reference stage. The reference on question No. 2 was therefore allowed and the statement was directed to be drawn accordingly.

---

---

Issues: Whether a reference to the High Court should be made on the question whether a subsequent public notice amending the open general licence policy affected the importer's entitlement under the additional import licence.

Analysis: The request for reference was examined under Section 130(1) of the Customs Act, 1962. The Tribunal noted that the members had differed earlier on the interpretation of the policy provisions and on the effect of a later public notice deleting the item from the open general licence list. Since the question involved the interpretation of the policy and the possible legal effect of the later amendment, it was treated as a question of law warranting reference. The Tribunal declined to re-adjudicate the merits while considering the reference application and confined itself to whether the legal question deserved to be sent to the High Court.

Conclusion: The reference on question No. 2 was allowed and the statement was directed to be drawn accordingly.

---