https://www.taxtmi.com/caselaws?id=72391 Import of copra under OGL No. 4 was inconsistent with the prevailing import policy because copra was a canalised item required to be imported only through the State Trading Corporation; Condition No. 13 preserved other operative import restrictions, so clearance under OGL was unavailable and confiscation and penalty were upheld. A detention certificate for wharf rent exemption could not be granted because the request fell outside the customs appeal and beyond the Tribunal's jurisdiction under the Customs Act. The ancillary relief was therefore not entertainable. en-us Mon, 21 Jul 1986 00:00:00 +0530 Thu, 19 May 2011 11:35:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72391 Import of copra under OGL No. 4 was inconsistent with the prevailing import policy because copra was a canalised item required to be imported only through the State Trading Corporation; Condition No. 13 preserved other operative import restrictions, so clearance under OGL was unavailable and confiscation and penalty were upheld. A detention certificate for wharf rent exemption could not be granted because the request fell outside the customs appeal and beyond the Tribunal's jurisdiction under the Customs Act. The ancillary relief was therefore not entertainable. Case-Laws Customs Mon, 21 Jul 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72391