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    <title>1986 (2) TMI 215 - CEGAT, BOMBAY</title>
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    <description>Public Notice dated 3-7-1980 did not canalise quartz crystals and integrated circuits imported for clocks and time pieces, because the relevant Appendix 8 entry covered only components and modules of electronic watches and the specified integrated circuits used in watches, clocks and time pieces. Public notices under the import control scheme were treated as policy statements rather than statutory orders, so they could not divest rights already conferred by a valid import licence. As the licence had been issued before the public notice and remained operative during the import period, the confiscation order was unsustainable and the appeal succeeded.</description>
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    <pubDate>Fri, 07 Feb 1986 00:00:00 +0530</pubDate>
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      <title>1986 (2) TMI 215 - CEGAT, BOMBAY</title>
      <link>https://www.taxtmi.com/caselaws?id=72466</link>
      <description>Public Notice dated 3-7-1980 did not canalise quartz crystals and integrated circuits imported for clocks and time pieces, because the relevant Appendix 8 entry covered only components and modules of electronic watches and the specified integrated circuits used in watches, clocks and time pieces. Public notices under the import control scheme were treated as policy statements rather than statutory orders, so they could not divest rights already conferred by a valid import licence. As the licence had been issued before the public notice and remained operative during the import period, the confiscation order was unsustainable and the appeal succeeded.</description>
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      <pubDate>Fri, 07 Feb 1986 00:00:00 +0530</pubDate>
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