https://www.taxtmi.com/caselaws?id=73837 Defective galvanised sheets, classified as banned iron and steel items under the import policy, could not be imported under REP licences merely because the licences allowed packing material or other export-linked goods. The policy required iron and steel imports to be prime quality unless expressly exempted, and the relevant provisions extended that requirement to REP imports. Appendix 17 did not specifically authorise defective sheets or other banned items, and no express policy permission was shown in the licences relied upon. The result was that the REP licences did not cover the import, and confiscation for lack of valid licence coverage was justified. en-us Wed, 09 Dec 1987 00:00:00 +0530 Sat, 28 Jan 2012 11:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73837 Defective galvanised sheets, classified as banned iron and steel items under the import policy, could not be imported under REP licences merely because the licences allowed packing material or other export-linked goods. The policy required iron and steel imports to be prime quality unless expressly exempted, and the relevant provisions extended that requirement to REP imports. Appendix 17 did not specifically authorise defective sheets or other banned items, and no express policy permission was shown in the licences relied upon. The result was that the REP licences did not cover the import, and confiscation for lack of valid licence coverage was justified. Case-Laws Customs Wed, 09 Dec 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73837