https://www.taxtmi.com/caselaws?id=81733 The judge ruled against the appellant in an appeal concerning the import of spares without the required license under the relevant policy. Despite meeting certain conditions, the spares were found not permissible for import under the Open General License due to a specific exclusion. The judge emphasized that even though Actual Users can import spares for capital goods, certain listed spares are excluded from OGL. The judge rejected the appellant's argument regarding the import of printed circuit boards under a different list, concluding that the imported spares were not allowed under OGL. The appeal was dismissed, upholding the lower authorities' findings and fine imposition. en-us Fri, 25 Oct 1991 00:00:00 +0530 Tue, 28 Jun 2011 15:31:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81733 The judge ruled against the appellant in an appeal concerning the import of spares without the required license under the relevant policy. Despite meeting certain conditions, the spares were found not permissible for import under the Open General License due to a specific exclusion. The judge emphasized that even though Actual Users can import spares for capital goods, certain listed spares are excluded from OGL. The judge rejected the appellant's argument regarding the import of printed circuit boards under a different list, concluding that the imported spares were not allowed under OGL. The appeal was dismissed, upholding the lower authorities' findings and fine imposition. Case-Laws Customs Fri, 25 Oct 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81733