https://www.taxtmi.com/caselaws?id=72738 For OGL clearance, the importer had to show that the registration certificate was valid on the date of clearance and that the actual user conditions were met; Customs could examine compliance, and the provisional registration was insufficient. Applying the import policy's interpretive rule, the goods were treated by their essential character as tractors and diesel engines in unassembled condition, not merely as components. The goods also fell within restricted or prohibited categories under the relevant policy appendices, so they were not eligible for clearance under Appendix 10(1). The stated effect was that the imports contravened the import control regime and the confiscation and redemption fine were sustained. en-us Tue, 30 Jul 1985 00:00:00 +0530 Tue, 24 May 2011 17:10:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72738 For OGL clearance, the importer had to show that the registration certificate was valid on the date of clearance and that the actual user conditions were met; Customs could examine compliance, and the provisional registration was insufficient. Applying the import policy's interpretive rule, the goods were treated by their essential character as tractors and diesel engines in unassembled condition, not merely as components. The goods also fell within restricted or prohibited categories under the relevant policy appendices, so they were not eligible for clearance under Appendix 10(1). The stated effect was that the imports contravened the import control regime and the confiscation and redemption fine were sustained. Case-Laws Customs Tue, 30 Jul 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72738