https://www.taxtmi.com/caselaws?id=167179 REP licences and OGL could not be used to import goods falling within Appendix 9 restrictions, because the policy limited the facility to items otherwise permissible under Appendix 10 and did not extend it to canalised goods. Piperazine was treated as a canalised entry covering the active ingredient and allied forms, including piperazine anhydrous, so the goods remained impermissible under the Import Policy despite variations in moisture content. Prior mistaken customs clearances did not create estoppel against enforcement, though they were relevant to quantum, and the redemption fine was reduced as excessive while confiscation was sustained. en-us Tue, 21 Aug 1984 00:00:00 +0530 Wed, 10 Dec 2014 11:35:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167179 REP licences and OGL could not be used to import goods falling within Appendix 9 restrictions, because the policy limited the facility to items otherwise permissible under Appendix 10 and did not extend it to canalised goods. Piperazine was treated as a canalised entry covering the active ingredient and allied forms, including piperazine anhydrous, so the goods remained impermissible under the Import Policy despite variations in moisture content. Prior mistaken customs clearances did not create estoppel against enforcement, though they were relevant to quantum, and the redemption fine was reduced as excessive while confiscation was sustained. Case-Laws Customs Tue, 21 Aug 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167179