https://www.taxtmi.com/caselaws?id=757715 An unqualified import licence in Form X for handgun frames and slides covered consignments containing pre-fitted operational parts, because the licence did not restrict import to bare components and was issued by the competent authority with knowledge of the disputed contents. The explanatory references in Forms VII and X-A were confined to manufacture and export and could not be read into the import regime under Form X. The court also found no material showing that frames and slides are never traded with pre-fitted components, and it accepted that the licensing scheme under Rule 57(4) did not require a separate licence or permission on these facts. en-us Thu, 29 Aug 2024 00:00:00 +0530 Sat, 31 Aug 2024 07:53:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757715 An unqualified import licence in Form X for handgun frames and slides covered consignments containing pre-fitted operational parts, because the licence did not restrict import to bare components and was issued by the competent authority with knowledge of the disputed contents. The explanatory references in Forms VII and X-A were confined to manufacture and export and could not be read into the import regime under Form X. The court also found no material showing that frames and slides are never traded with pre-fitted components, and it accepted that the licensing scheme under Rule 57(4) did not require a separate licence or permission on these facts. Case-Laws Customs Thu, 29 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757715