https://www.taxtmi.com/caselaws?id=80298 The Tribunal overturned the confiscation order of imported moulds for dashboards, ruling in favor of the appellants. It held that the appellants' inclusion of dashboards in their SSI certificate rectified the procedural lapse, making them eligible for import under OGL. The Tribunal emphasized that the item's intended use in an industrial setting satisfied the definition of 'Actual User (industrial)' in the Import Policy, negating the need for an import license. It rejected a strict interpretation, opting for a broader approach unless expressly prohibited, granting relief to the appellants. en-us Wed, 06 Dec 1989 00:00:00 +0530 Wed, 15 Jun 2011 18:38:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80298 The Tribunal overturned the confiscation order of imported moulds for dashboards, ruling in favor of the appellants. It held that the appellants' inclusion of dashboards in their SSI certificate rectified the procedural lapse, making them eligible for import under OGL. The Tribunal emphasized that the item's intended use in an industrial setting satisfied the definition of 'Actual User (industrial)' in the Import Policy, negating the need for an import license. It rejected a strict interpretation, opting for a broader approach unless expressly prohibited, granting relief to the appellants. Case-Laws Customs Wed, 06 Dec 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80298