https://www.taxtmi.com/caselaws?id=72722 An unqualified import-control entry for "coconut oil" was construed by common trade meaning to include both edible and industrial varieties, because the policy used limiting words elsewhere when a narrower coverage was intended. The later import policies and licence conditions were applied to the date of arrival of the goods, so import in September 1982 remained prohibited and invalid. In revenue matters, the Collector was not bound by an earlier revisional view as there is no estoppel or res judicata in the manner urged, and the availability of an appellate remedy did not compel dismissal on these facts. Confiscation was upheld, but the redemption fine required limited reconsideration. en-us Thu, 20 Dec 1984 00:00:00 +0530 Tue, 24 May 2011 15:50:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72722 An unqualified import-control entry for "coconut oil" was construed by common trade meaning to include both edible and industrial varieties, because the policy used limiting words elsewhere when a narrower coverage was intended. The later import policies and licence conditions were applied to the date of arrival of the goods, so import in September 1982 remained prohibited and invalid. In revenue matters, the Collector was not bound by an earlier revisional view as there is no estoppel or res judicata in the manner urged, and the availability of an appellate remedy did not compel dismissal on these facts. Confiscation was upheld, but the redemption fine required limited reconsideration. Case-Laws Customs Thu, 20 Dec 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72722