https://www.taxtmi.com/caselaws?id=73972 The import policy expressly permitted crude drugs required for ayurvedic and unani medicines to be imported under Open General Licence by all persons, and olive oil was specifically included within that category. A separate actual-user restriction was not found in the policy, so import could not be denied on that basis. The attempt to justify confiscation on canalisation also failed because no notice or finding had been recorded on that ground. The general policy exclusion for goods listed in the appendices did not override the specific permission for olive oil. The confiscation order was therefore set aside and relief followed, including refund of redemption fine if paid. en-us Thu, 05 May 1988 00:00:00 +0530 Wed, 01 Feb 2012 17:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73972 The import policy expressly permitted crude drugs required for ayurvedic and unani medicines to be imported under Open General Licence by all persons, and olive oil was specifically included within that category. A separate actual-user restriction was not found in the policy, so import could not be denied on that basis. The attempt to justify confiscation on canalisation also failed because no notice or finding had been recorded on that ground. The general policy exclusion for goods listed in the appendices did not override the specific permission for olive oil. The confiscation order was therefore set aside and relief followed, including refund of redemption fine if paid. Case-Laws Customs Thu, 05 May 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73972