https://www.taxtmi.com/caselaws?id=167135 Import policy entries using the unqualified term "staples" in the banned-items appendices were construed in their widest ordinary meaning, and stationery staples were treated as falling within that prohibition. On that construction, the licences did not validly cover the subject imports because absolute banned items could be imported only if specifically authorised in the relevant licence columns. The clarificatory circular was unnecessary to resolve the issue. The result was adverse to the assessee, and the confiscation and redemption fine were sustained. en-us Wed, 17 Oct 1984 00:00:00 +0530 Sat, 06 Dec 2014 18:22:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167135 Import policy entries using the unqualified term "staples" in the banned-items appendices were construed in their widest ordinary meaning, and stationery staples were treated as falling within that prohibition. On that construction, the licences did not validly cover the subject imports because absolute banned items could be imported only if specifically authorised in the relevant licence columns. The clarificatory circular was unnecessary to resolve the issue. The result was adverse to the assessee, and the confiscation and redemption fine were sustained. Case-Laws Customs Wed, 17 Oct 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167135