https://www.taxtmi.com/caselaws?id=73715 Paragraph 185(4) of the Import-Export Policy, 1982-83 is explained as a special facility for export houses holding advance/imprest licences to import OGL items after discharge of export obligations, with licence revalidation enabling that import. Paragraph 185(7), though general in wording, is treated as subordinate to that specific facility and not as defeating it. The commentary also notes that imports under this arrangement are not imports under an Open General Licence as such, but imports under a revalidated advance/imprest licence, and that later policy provisions did not remove the entitlement conferred by paragraph 185(4). en-us Thu, 19 Dec 1985 00:00:00 +0530 Wed, 25 Jan 2012 16:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73715 Paragraph 185(4) of the Import-Export Policy, 1982-83 is explained as a special facility for export houses holding advance/imprest licences to import OGL items after discharge of export obligations, with licence revalidation enabling that import. Paragraph 185(7), though general in wording, is treated as subordinate to that specific facility and not as defeating it. The commentary also notes that imports under this arrangement are not imports under an Open General Licence as such, but imports under a revalidated advance/imprest licence, and that later policy provisions did not remove the entitlement conferred by paragraph 185(4). Case-Laws Customs Thu, 19 Dec 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73715