https://www.taxtmi.com/caselaws?id=74914 The Supreme Court affirmed the Delhi High Court's decision to grant the petitioners a certificate of Export House under the 1978-79 Import Export Policy. Confusion arose regarding the import of canalised items under the 1985-88 Policy due to conflicting judgments. The Court ruled in favor of the petitioners in a case involving confiscation of goods, quashing the impugned order and directing the refund of the penalty amount. The judgment emphasized considering individual cases on merit and provided clarity on import policies, ensuring fair treatment for importers. en-us Wed, 26 Apr 1989 00:00:00 +0530 Thu, 18 Aug 2011 16:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74914 The Supreme Court affirmed the Delhi High Court's decision to grant the petitioners a certificate of Export House under the 1978-79 Import Export Policy. Confusion arose regarding the import of canalised items under the 1985-88 Policy due to conflicting judgments. The Court ruled in favor of the petitioners in a case involving confiscation of goods, quashing the impugned order and directing the refund of the penalty amount. The judgment emphasized considering individual cases on merit and provided clarity on import policies, ensuring fair treatment for importers. Case-Laws Customs Wed, 26 Apr 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74914