https://www.taxtmi.com/caselaws?id=72247 The Appellate Tribunal CEGAT, Bombay allowed the appeal filed by M/s. Gujarat Machinery Manufacturers Ltd. regarding the validity of an import license for Hydrogen Compressors. The Tribunal held that the Collector of Customs and the Board erred in deeming the license invalid due to policy amendments, emphasizing that amendments post-license issuance were not applicable unless specified. It was determined that Public Notice 53/78 could not govern licenses issued before its publication, leading to the annulment of confiscation orders and fines. The case was remanded for further examination of compliance with licensing terms by the Collector of Customs. en-us Wed, 26 Jun 1985 00:00:00 +0530 Mon, 16 May 2011 10:29:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72247 The Appellate Tribunal CEGAT, Bombay allowed the appeal filed by M/s. Gujarat Machinery Manufacturers Ltd. regarding the validity of an import license for Hydrogen Compressors. The Tribunal held that the Collector of Customs and the Board erred in deeming the license invalid due to policy amendments, emphasizing that amendments post-license issuance were not applicable unless specified. It was determined that Public Notice 53/78 could not govern licenses issued before its publication, leading to the annulment of confiscation orders and fines. The case was remanded for further examination of compliance with licensing terms by the Collector of Customs. Case-Laws Customs Wed, 26 Jun 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72247