https://www.taxtmi.com/caselaws?id=275866 A later import restriction could not retrospectively defeat goods covered by a transferred REP licence issued under the earlier import policy and registered contract. The Court noted that entitlement had to be tested by the policy in force at the relevant time, and that prior departmental clearance of identical consignments supported the licence-based import. It also held that a show cause notice proposing confiscation was unsustainable where it followed a changed departmental stand without fresh material, despite earlier permissions on the same licence framework. The notice was treated as lacking jurisdiction, and the authorities were directed to assess the bills of entry and clear the consignments on duty payment. en-us Mon, 03 Sep 1984 00:00:00 +0530 Sat, 20 Oct 2018 14:19:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=275866 A later import restriction could not retrospectively defeat goods covered by a transferred REP licence issued under the earlier import policy and registered contract. The Court noted that entitlement had to be tested by the policy in force at the relevant time, and that prior departmental clearance of identical consignments supported the licence-based import. It also held that a show cause notice proposing confiscation was unsustainable where it followed a changed departmental stand without fresh material, despite earlier permissions on the same licence framework. The notice was treated as lacking jurisdiction, and the authorities were directed to assess the bills of entry and clear the consignments on duty payment. Case-Laws Indian Laws Mon, 03 Sep 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=275866