https://www.taxtmi.com/caselaws?id=73102 An import licence allowing goods listed in Appendix 5 must be construed by first determining whether the imported goods are individually covered by that appendix. Where Appendix 4 generally bans consumer goods but expressly excludes items appearing in Appendix 5 and Appendix 8, clearance cannot be refused merely by characterising the goods as consumer goods or by invoking a general prohibition under Appendix 3 or Appendix 4. The stated result was that the appeal succeeded, the adverse orders were set aside, and the matter was remanded for fresh consideration of the licence and the relevant appendices. en-us Mon, 12 Aug 1985 00:00:00 +0530 Sat, 28 May 2011 10:36:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73102 An import licence allowing goods listed in Appendix 5 must be construed by first determining whether the imported goods are individually covered by that appendix. Where Appendix 4 generally bans consumer goods but expressly excludes items appearing in Appendix 5 and Appendix 8, clearance cannot be refused merely by characterising the goods as consumer goods or by invoking a general prohibition under Appendix 3 or Appendix 4. The stated result was that the appeal succeeded, the adverse orders were set aside, and the matter was remanded for fresh consideration of the licence and the relevant appendices. Case-Laws Customs Mon, 12 Aug 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73102