https://www.taxtmi.com/caselaws?id=90688 Imported PVC sheets were assessed against an earlier final decision involving similar goods, identical issues and substantially the same material. That precedent had already considered the nature of the goods, test results and departmental practice, and no later contrary decision was shown. On that basis, the earlier ruling was treated as governing the present matter, leading to the view that the import was covered by the REP licence. The confiscation and penalty under customs law were therefore not sustained, and consequential relief followed. en-us Wed, 09 Dec 1998 00:00:00 +0530 Mon, 10 Oct 2011 17:39:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90688 Imported PVC sheets were assessed against an earlier final decision involving similar goods, identical issues and substantially the same material. That precedent had already considered the nature of the goods, test results and departmental practice, and no later contrary decision was shown. On that basis, the earlier ruling was treated as governing the present matter, leading to the view that the import was covered by the REP licence. The confiscation and penalty under customs law were therefore not sustained, and consequential relief followed. Case-Laws Customs Wed, 09 Dec 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90688