https://www.taxtmi.com/caselaws?id=41888 An export house holding an additional import licence under the 1978-79 Import Policy retained the facility to issue letters of authority for imports, because that mode of import formed part of the entitlement conferred by the earlier policy and the corresponding Hand Book procedure. The 1985-88 Import Policy could govern banned-item imports for the relevant year, but it did not withdraw the authority already attached to the earlier licence. Reliance on a Supreme Court ruling was distinguished as addressing only the prohibition on banned imports, not the separate question of the permissible mode of import. On that basis, confiscation proceedings founded on the contrary view could not stand. en-us Thu, 10 Jul 1986 00:00:00 +0530 Mon, 07 Jun 2010 17:16:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41888 An export house holding an additional import licence under the 1978-79 Import Policy retained the facility to issue letters of authority for imports, because that mode of import formed part of the entitlement conferred by the earlier policy and the corresponding Hand Book procedure. The 1985-88 Import Policy could govern banned-item imports for the relevant year, but it did not withdraw the authority already attached to the earlier licence. Reliance on a Supreme Court ruling was distinguished as addressing only the prohibition on banned imports, not the separate question of the permissible mode of import. On that basis, confiscation proceedings founded on the contrary view could not stand. Case-Laws Customs Thu, 10 Jul 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41888