https://www.taxtmi.com/caselaws?id=40748 Imported goods were held to fall within the existing import licence by applying the policy of interchangeability between quota categories for studio electric and projector bulbs, and cinema machinery and parts. The authorities' attempt to sustain confiscation on a residuary classification different from the basis in the show-cause notice was unsustainable because the importer was not given an opportunity to meet that new ground. On the proper reading of the import policy, the licence covered the goods imported, and the confiscation order and redemption fine were set aside. en-us Tue, 26 Jun 1979 00:00:00 +0530 Fri, 14 May 2010 12:28:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40748 Imported goods were held to fall within the existing import licence by applying the policy of interchangeability between quota categories for studio electric and projector bulbs, and cinema machinery and parts. The authorities' attempt to sustain confiscation on a residuary classification different from the basis in the show-cause notice was unsustainable because the importer was not given an opportunity to meet that new ground. On the proper reading of the import policy, the licence covered the goods imported, and the confiscation order and redemption fine were set aside. Case-Laws Central Excise Tue, 26 Jun 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40748