https://www.taxtmi.com/caselaws?id=93281 Additional Licences under the 1988-91 Import Policy were construed to permit import of fax machines, because paragraph 215 for Export/Trading Houses allowed non-OGL capital goods and did not import the restriction in paragraph 177(2)(ii) applicable to REP licences. The specific treatment of fax machines in paragraph 118 for Registered Exporters was not extended to Additional Licences. Printed licence conditions could not override the policy, and an undisclosed departmental letter could not be relied on against importers without supply, as that would breach natural justice. On that basis, the imports were treated as valid and the confiscation, redemption fine, and penalties were unsustainable. en-us Mon, 01 May 2000 00:00:00 +0530 Wed, 09 Nov 2011 16:28:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93281 Additional Licences under the 1988-91 Import Policy were construed to permit import of fax machines, because paragraph 215 for Export/Trading Houses allowed non-OGL capital goods and did not import the restriction in paragraph 177(2)(ii) applicable to REP licences. The specific treatment of fax machines in paragraph 118 for Registered Exporters was not extended to Additional Licences. Printed licence conditions could not override the policy, and an undisclosed departmental letter could not be relied on against importers without supply, as that would breach natural justice. On that basis, the imports were treated as valid and the confiscation, redemption fine, and penalties were unsustainable. Case-Laws Customs Mon, 01 May 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93281