https://www.taxtmi.com/caselaws?id=83650 Typewriter ribbons were held not importable under Open General Licence under the 1988-91 Import and Export Policy because para 21(f) imposed a specific exclusion for goods covered by the relevant appendices unless the policy expressly permitted import. A clarification issued under the 1985-88 policy could not control imports made under the later policy, and the OGL-linked appendix did not override the express bar. In the absence of a valid import licence, the import was unauthorised, so confiscation and penalty were sustained. However, on the importer's actual-user status and the facts of the case, the redemption fine was reduced. en-us Fri, 28 Oct 1994 00:00:00 +0530 Thu, 14 Jul 2011 17:42:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83650 Typewriter ribbons were held not importable under Open General Licence under the 1988-91 Import and Export Policy because para 21(f) imposed a specific exclusion for goods covered by the relevant appendices unless the policy expressly permitted import. A clarification issued under the 1985-88 policy could not control imports made under the later policy, and the OGL-linked appendix did not override the express bar. In the absence of a valid import licence, the import was unauthorised, so confiscation and penalty were sustained. However, on the importer's actual-user status and the facts of the case, the redemption fine was reduced. Case-Laws Customs Fri, 28 Oct 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83650