https://www.taxtmi.com/caselaws?id=73863 Imported plastic moulded components were treated as covered by the specific policy entry for components of photocopying machines rather than the general entry for plastic components. Applying paragraph 21(f) of the Import & Export Policy, an item described in the relevant appendices cannot be imported under Open General Licence unless the policy expressly allows it, and the specific description prevails over the general one. On that basis, OGL eligibility was denied and confiscation was upheld, although the redemption fine was reduced in light of the circumstances. en-us Wed, 08 Jun 1988 00:00:00 +0530 Sat, 04 Jun 2011 10:36:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73863 Imported plastic moulded components were treated as covered by the specific policy entry for components of photocopying machines rather than the general entry for plastic components. Applying paragraph 21(f) of the Import & Export Policy, an item described in the relevant appendices cannot be imported under Open General Licence unless the policy expressly allows it, and the specific description prevails over the general one. On that basis, OGL eligibility was denied and confiscation was upheld, although the redemption fine was reduced in light of the circumstances. Case-Laws Customs Wed, 08 Jun 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73863