https://www.taxtmi.com/caselaws?id=80080 An import policy entry permitting printed circuit boards under OGL was read as controlling where the goods were not covered by the excluded list, so a broader general restriction could not override the specific permission. On that construction, loaded printed circuit boards imported by an actual user fell within Serial No. 565(15) of Appendix 6 List 8 Part I and were not excluded by Serial No. 113 of Appendix 2 Part B. Once the import was treated as permissible, the basis for confiscation under Section 111(d) of the Customs Act, 1962 fell away, and the associated redemption fines could not be sustained. en-us Wed, 13 Sep 1989 00:00:00 +0530 Tue, 14 Jun 2011 15:46:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80080 An import policy entry permitting printed circuit boards under OGL was read as controlling where the goods were not covered by the excluded list, so a broader general restriction could not override the specific permission. On that construction, loaded printed circuit boards imported by an actual user fell within Serial No. 565(15) of Appendix 6 List 8 Part I and were not excluded by Serial No. 113 of Appendix 2 Part B. Once the import was treated as permissible, the basis for confiscation under Section 111(d) of the Customs Act, 1962 fell away, and the associated redemption fines could not be sustained. Case-Laws Customs Wed, 13 Sep 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80080