https://www.taxtmi.com/caselaws?id=107746 A later DGFT clarification that restricted High Speed Diesel Oil could be imported under customs bond in a private bonded warehouse without an import licence materially affected the legality of the import and the applicable trade policy conditions. Because the adjudicating authority had proceeded on the basis that import was impermissible without canalising agency routing, the Tribunal held that the matter required fresh consideration by the Commissioner. The case was remitted for reconsideration in accordance with law after taking the clarification into account and giving the importers a reasonable opportunity of hearing. en-us Tue, 15 Jul 2003 00:00:00 +0530 Mon, 26 Mar 2012 13:13:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107746 A later DGFT clarification that restricted High Speed Diesel Oil could be imported under customs bond in a private bonded warehouse without an import licence materially affected the legality of the import and the applicable trade policy conditions. Because the adjudicating authority had proceeded on the basis that import was impermissible without canalising agency routing, the Tribunal held that the matter required fresh consideration by the Commissioner. The case was remitted for reconsideration in accordance with law after taking the clarification into account and giving the importers a reasonable opportunity of hearing. Case-Laws Customs Tue, 15 Jul 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107746