https://www.taxtmi.com/caselaws?id=93285 REP licences expressly incorporating an earlier import policy are governed by that specific policy, not by a later general policy in force on the date of import. Where the licence conditions and general wording make the incorporated policy controlling, customs cannot substitute a later policy provision to defeat the licence benefit. An equivocal departmental clarification that does not answer the specific question, and which merely restates an obvious proposition, cannot override the licence terms. In the absence of material showing that the goods fell outside the licence coverage or prescribed value limit, the customs objection failed and the impugned order was set aside. en-us Fri, 07 Apr 2000 00:00:00 +0530 Wed, 09 Nov 2011 16:35:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93285 REP licences expressly incorporating an earlier import policy are governed by that specific policy, not by a later general policy in force on the date of import. Where the licence conditions and general wording make the incorporated policy controlling, customs cannot substitute a later policy provision to defeat the licence benefit. An equivocal departmental clarification that does not answer the specific question, and which merely restates an obvious proposition, cannot override the licence terms. In the absence of material showing that the goods fell outside the licence coverage or prescribed value limit, the customs objection failed and the impugned order was set aside. Case-Laws Customs Fri, 07 Apr 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93285