https://www.taxtmi.com/caselaws?id=81297 A special import-export policy provision for Export Houses was treated as an exception to the general restriction on shipment validity, so revalidation of the imprest licence and endorsement for import of OGL items was available under para 185(4) despite para 185(7). The Court read the two provisions harmoniously and held that the petitioner had an accrued entitlement to the special relief. However, long delay in seeking endorsement was relevant to equitable moulding of relief, so the benefit was curtailed by a 25% reduction rather than denied altogether. en-us Tue, 09 Apr 1991 00:00:00 +0530 Thu, 23 Jun 2011 16:39:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81297 A special import-export policy provision for Export Houses was treated as an exception to the general restriction on shipment validity, so revalidation of the imprest licence and endorsement for import of OGL items was available under para 185(4) despite para 185(7). The Court read the two provisions harmoniously and held that the petitioner had an accrued entitlement to the special relief. However, long delay in seeking endorsement was relevant to equitable moulding of relief, so the benefit was curtailed by a 25% reduction rather than denied altogether. Case-Laws Customs Tue, 09 Apr 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81297