https://www.taxtmi.com/caselaws?id=80597 The appeal was successful as the Judge determined that the goods imported, identified as 'filter assembly and elements,' were indeed hydraulic filters falling under the Open General License (OGL) category of the Import Policy. The Judge considered supplier certifications, government orders, and previous clearances as evidence supporting this classification. It was concluded that the goods did not require a license and were permissible for import under OGL. As a result, the order imposing a fine under Section 125 of the Customs Act, 1962 was overturned, and the appeal was ruled in favor of the appellant. en-us Thu, 22 Mar 1990 00:00:00 +0530 Fri, 17 Jun 2011 18:04:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80597 The appeal was successful as the Judge determined that the goods imported, identified as 'filter assembly and elements,' were indeed hydraulic filters falling under the Open General License (OGL) category of the Import Policy. The Judge considered supplier certifications, government orders, and previous clearances as evidence supporting this classification. It was concluded that the goods did not require a license and were permissible for import under OGL. As a result, the order imposing a fine under Section 125 of the Customs Act, 1962 was overturned, and the appeal was ruled in favor of the appellant. Case-Laws Customs Thu, 22 Mar 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80597