https://www.taxtmi.com/caselaws?id=89813 Import of dry dates was allowed under the Open General Licence regime despite the letters of credit being opened after the cut-off date, because the licensing clarification covered goods under letters of credit established before 5-9-1991 and shipped before 4-10-1991. The departmental challenge failed to show any lack of bona fides or any attempt to defeat the policy change requiring EXIM scrips. The lenient release granted by the Additional Collector was therefore not shown to be unjustified, and the departmental appeals were not liable to succeed; the release order was sustained. en-us Thu, 30 Jul 1998 00:00:00 +0530 Thu, 29 Sep 2011 18:06:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89813 Import of dry dates was allowed under the Open General Licence regime despite the letters of credit being opened after the cut-off date, because the licensing clarification covered goods under letters of credit established before 5-9-1991 and shipped before 4-10-1991. The departmental challenge failed to show any lack of bona fides or any attempt to defeat the policy change requiring EXIM scrips. The lenient release granted by the Additional Collector was therefore not shown to be unjustified, and the departmental appeals were not liable to succeed; the release order was sustained. Case-Laws Customs Thu, 30 Jul 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89813