https://www.taxtmi.com/caselaws?id=83936 Import of fax machines against Exim scrip under the amended Import and Export Policy 1990-93 depended on para 124A and a later licensing clarification. The clarification stated that fax machines could be imported against own or acquired Exim scrip without a separate licence, subject to Actual User conditions. Because that clarification was material to construing the policy and had not been considered by the original authority, the matter was sent back for de novo reconsideration with a fresh hearing after taking the clarification and other relevant factors into account. en-us Wed, 05 Oct 1994 00:00:00 +0530 Mon, 18 Jul 2011 17:51:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83936 Import of fax machines against Exim scrip under the amended Import and Export Policy 1990-93 depended on para 124A and a later licensing clarification. The clarification stated that fax machines could be imported against own or acquired Exim scrip without a separate licence, subject to Actual User conditions. Because that clarification was material to construing the policy and had not been considered by the original authority, the matter was sent back for de novo reconsideration with a fresh hearing after taking the clarification and other relevant factors into account. Case-Laws Customs Wed, 05 Oct 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83936