https://www.taxtmi.com/caselaws?id=72903 Import policy was construed to permit clearance of goods covered by additional export house licences where the items fell within the permitted categories and the alleged licence transfer objection was not sustained on the facts. The Court also treated the REP licence items, including television components such as tuners, circuit boards, transformers and speakers, as falling within A.35(d) of Appendix 17 read with the policy definition of components. Where fiscal language was reasonably capable of two meanings, the construction favourable to the importer was preferred. The customs objections failed, interim restraints were lifted, and the goods were directed to be assessed and released on payment of duty, subject to further action in accordance with law. en-us Wed, 13 Jun 1984 00:00:00 +0530 Wed, 25 Jan 2012 16:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72903 Import policy was construed to permit clearance of goods covered by additional export house licences where the items fell within the permitted categories and the alleged licence transfer objection was not sustained on the facts. The Court also treated the REP licence items, including television components such as tuners, circuit boards, transformers and speakers, as falling within A.35(d) of Appendix 17 read with the policy definition of components. Where fiscal language was reasonably capable of two meanings, the construction favourable to the importer was preferred. The customs objections failed, interim restraints were lifted, and the goods were directed to be assessed and released on payment of duty, subject to further action in accordance with law. Case-Laws Customs Wed, 13 Jun 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72903