https://www.taxtmi.com/caselaws?id=74067 Under the Import Policy 1983-84, an export house holding a transferred REP licence could not be denied endorsement for import of OGL items merely because the claim related to the additional replenishment entitlement in column 5 of Appendix 17. Paragraph 185 permitted export houses to import OGL items against REP licences issued in their own name or transferred to them, and the Court treated Appendix 17 as part of the same policy scheme. The benefit available for the basic entitlement under column 4 was therefore equally applicable to the additional entitlement, and the refusal to endorse the licence was unsustainable. The writ petition succeeded and endorsement was directed. en-us Thu, 29 Aug 1985 00:00:00 +0530 Wed, 25 Jan 2012 17:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74067 Under the Import Policy 1983-84, an export house holding a transferred REP licence could not be denied endorsement for import of OGL items merely because the claim related to the additional replenishment entitlement in column 5 of Appendix 17. Paragraph 185 permitted export houses to import OGL items against REP licences issued in their own name or transferred to them, and the Court treated Appendix 17 as part of the same policy scheme. The benefit available for the basic entitlement under column 4 was therefore equally applicable to the additional entitlement, and the refusal to endorse the licence was unsustainable. The writ petition succeeded and endorsement was directed. Case-Laws Indian Laws Thu, 29 Aug 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74067