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    <title>1986 (11) TMI 380 - CEGAT- CALCUTTA</title>
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    <description>A statutory Open General Licence order could not be overridden or retrospectively curtailed by a later public notice, so import rights already created under OGL 1/83 remained effective unless the licence order itself was amended. The classification of stearin fatty acid was determined by commercial parlance and trade understanding, and it was held to be distinct from &quot;palm fatty acid&quot; and therefore permissible for import before 11-11-1983. Compliance with the OGL conditions then controlled legality of the imports: shipments made within the relevant period and cases satisfying the actual-user condition were treated as valid, while non-compliant imports were unauthorised and liable to confiscation, redemption fine and penalty.</description>
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    <pubDate>Wed, 26 Nov 1986 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=183611</link>
      <description>A statutory Open General Licence order could not be overridden or retrospectively curtailed by a later public notice, so import rights already created under OGL 1/83 remained effective unless the licence order itself was amended. The classification of stearin fatty acid was determined by commercial parlance and trade understanding, and it was held to be distinct from &quot;palm fatty acid&quot; and therefore permissible for import before 11-11-1983. Compliance with the OGL conditions then controlled legality of the imports: shipments made within the relevant period and cases satisfying the actual-user condition were treated as valid, while non-compliant imports were unauthorised and liable to confiscation, redemption fine and penalty.</description>
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      <pubDate>Wed, 26 Nov 1986 00:00:00 +0530</pubDate>
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