https://www.taxtmi.com/caselaws?id=73279 Import eligibility under the 1978-79 policy depended on the policy in force at the time of import, not a later policy. Spare parts identified as parts of MAN trucks or chassis were treated as conveyance parts, not earth moving machinery spares, and could not be cleared under the Open General Licence. The policy also limited permissible spares to actual users, so agents could not claim that status. Where part of a consignment consisted of banned items and the remainder was imported without valid entitlement, the whole consignment was liable to confiscation. Prior releases of similar consignments without penalty did not prevent confiscation, though the redemption fine was reduced. en-us Mon, 14 Sep 1987 00:00:00 +0530 Mon, 30 May 2011 17:18:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73279 Import eligibility under the 1978-79 policy depended on the policy in force at the time of import, not a later policy. Spare parts identified as parts of MAN trucks or chassis were treated as conveyance parts, not earth moving machinery spares, and could not be cleared under the Open General Licence. The policy also limited permissible spares to actual users, so agents could not claim that status. Where part of a consignment consisted of banned items and the remainder was imported without valid entitlement, the whole consignment was liable to confiscation. Prior releases of similar consignments without penalty did not prevent confiscation, though the redemption fine was reduced. Case-Laws Customs Mon, 14 Sep 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73279