https://www.taxtmi.com/caselaws?id=73724 Rapeseed imports under transferrable REP licences were treated as permissible where the licence specifically covered "seeds/bulbs/mother plant/germ plasm" and the import policy allowed direct import of canalised goods to that extent. The general restrictions in the import policy were held inapplicable to the specific licence entry. A prior governmental permit for rapeseed import and earlier customs clearances supported that construction. Any ambiguity in the licence or policy was resolved in favour of the importer, and the consignments were ordered to be released. en-us Thu, 24 Dec 1987 00:00:00 +0530 Sat, 28 Jan 2012 11:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73724 Rapeseed imports under transferrable REP licences were treated as permissible where the licence specifically covered "seeds/bulbs/mother plant/germ plasm" and the import policy allowed direct import of canalised goods to that extent. The general restrictions in the import policy were held inapplicable to the specific licence entry. A prior governmental permit for rapeseed import and earlier customs clearances supported that construction. Any ambiguity in the licence or policy was resolved in favour of the importer, and the consignments were ordered to be released. Case-Laws Customs Thu, 24 Dec 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73724