https://www.taxtmi.com/caselaws?id=81913 Fax machines imported against Exim Scrips were treated as capital goods because the policy definition matched an earlier period in which Customs had accepted fax machines as capital goods, and that contemporaneous departmental practice was used as an interpretive aid. Para 195A of the Import Policy, 1990-93 was read independently to permit import of permissible non-OGL capital goods against Exim Scrips without an upper value limit or actual user condition. On that construction, restrictions from para 124 were not imported into para 195A, so confiscation, redemption fine and penalty were unjustified. en-us Tue, 23 Jun 1992 00:00:00 +0530 Wed, 29 Jun 2011 16:51:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81913 Fax machines imported against Exim Scrips were treated as capital goods because the policy definition matched an earlier period in which Customs had accepted fax machines as capital goods, and that contemporaneous departmental practice was used as an interpretive aid. Para 195A of the Import Policy, 1990-93 was read independently to permit import of permissible non-OGL capital goods against Exim Scrips without an upper value limit or actual user condition. On that construction, restrictions from para 124 were not imported into para 195A, so confiscation, redemption fine and penalty were unjustified. Case-Laws Customs Tue, 23 Jun 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81913