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    <title>1994 (11) TMI 198 - CEGAT, NEW DELHI</title>
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    <description>Import restrictions confining pre-mutilated synthetic rags under Open General Licence to specified ICD ports were treated as beyond the authority of the import control framework and without jurisdiction. The restriction was regarded as arbitrary and discriminatory, and the same reasoning applied to Open General Licence imports generally. As the port limitation lacked valid legal basis, confiscation based on breach of that restriction could not stand, and associated penalties were also unsustainable. The appeals therefore succeeded in favour of the importers.</description>
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    <pubDate>Tue, 08 Nov 1994 00:00:00 +0530</pubDate>
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      <title>1994 (11) TMI 198 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=83656</link>
      <description>Import restrictions confining pre-mutilated synthetic rags under Open General Licence to specified ICD ports were treated as beyond the authority of the import control framework and without jurisdiction. The restriction was regarded as arbitrary and discriminatory, and the same reasoning applied to Open General Licence imports generally. As the port limitation lacked valid legal basis, confiscation based on breach of that restriction could not stand, and associated penalties were also unsustainable. The appeals therefore succeeded in favour of the importers.</description>
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      <pubDate>Tue, 08 Nov 1994 00:00:00 +0530</pubDate>
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