https://www.taxtmi.com/caselaws?id=74284 Under the import-policy framework, Customs could not disregard a clarification issued by the licensing authority on a doubtful classification and canalisation question. The communication had been received before adjudication and, despite being open, retained binding effect because the policy treated the Chief Controller's interpretation as final in cases of doubt. The Collector's order allowing clearance was therefore unsustainable and was set aside. The appeal succeeded, the adjudication in favour of the importer was annulled, and no remand was made because the goods had already been released and no penalty was warranted. en-us Sat, 05 Nov 1988 00:00:00 +0530 Tue, 07 Jun 2011 17:38:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74284 Under the import-policy framework, Customs could not disregard a clarification issued by the licensing authority on a doubtful classification and canalisation question. The communication had been received before adjudication and, despite being open, retained binding effect because the policy treated the Chief Controller's interpretation as final in cases of doubt. The Collector's order allowing clearance was therefore unsustainable and was set aside. The appeal succeeded, the adjudication in favour of the importer was annulled, and no remand was made because the goods had already been released and no penalty was warranted. Case-Laws Customs Sat, 05 Nov 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74284