https://www.taxtmi.com/caselaws?id=398441 DGFT clarification on the Foreign Trade Policy vehicle restriction governed imports of golf carts under SFIS entitlement, because the licensing authority's interpretation of the policy was controlling. Since DGFT stated that golf carts were not to be treated as vehicles for SFIS purposes and no action was taken for wrongful availment of the benefit, Customs could not ignore that clarification or adopt a contrary view to deny the exemption. On that basis, confiscation, duty demand and penalty were unsustainable, and the impugned order was set aside with consequential relief. en-us Fri, 12 Jun 2020 00:00:00 +0530 Wed, 10 Feb 2021 10:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=398441 DGFT clarification on the Foreign Trade Policy vehicle restriction governed imports of golf carts under SFIS entitlement, because the licensing authority's interpretation of the policy was controlling. Since DGFT stated that golf carts were not to be treated as vehicles for SFIS purposes and no action was taken for wrongful availment of the benefit, Customs could not ignore that clarification or adopt a contrary view to deny the exemption. On that basis, confiscation, duty demand and penalty were unsustainable, and the impugned order was set aside with consequential relief. Case-Laws Customs Fri, 12 Jun 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=398441