https://www.taxtmi.com/caselaws?id=80798 Rapeseed oil was treated as a generic Appendix 9 canalised entry under the AM 1981 policy, so the import was not available under open general licence. Applying the Supreme Court's approach to similarly worded oil entries, the forum held that a generic commodity description covers both edible and non-edible varieties unless the policy expressly limits it. It also stated that penalty under the Customs Act could be imposed independently of bond or bank guarantee enforcement, and that the absence of an express penal subsection in the operative order did not invalidate the penalty where the show cause notice had invoked confiscation and penalty provisions. en-us Wed, 27 Jun 1990 00:00:00 +0530 Mon, 20 Jun 2011 14:52:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80798 Rapeseed oil was treated as a generic Appendix 9 canalised entry under the AM 1981 policy, so the import was not available under open general licence. Applying the Supreme Court's approach to similarly worded oil entries, the forum held that a generic commodity description covers both edible and non-edible varieties unless the policy expressly limits it. It also stated that penalty under the Customs Act could be imposed independently of bond or bank guarantee enforcement, and that the absence of an express penal subsection in the operative order did not invalidate the penalty where the show cause notice had invoked confiscation and penalty provisions. Case-Laws Customs Wed, 27 Jun 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80798