https://www.taxtmi.com/caselaws?id=42661 An import policy condition requiring complete mutilation of woollen rags and synthetic garments was interpreted by the SC in favour of the importer because the policy did not prescribe an objective standard for measuring completeness. Trade practice and the record showed the goods were cut pieces, but not proven to be capable of restoration as garments merely by the cuts. On that basis, the goods were treated as satisfying the policy description, the Tribunal's view was upheld, and Customs' challenge failed. The principle stated is that ambiguity in an undefined import condition should be resolved in favour of the importer where trade evidence supports the claimed character of the goods. en-us Mon, 19 Mar 1990 00:00:00 +0530 Sat, 12 Jun 2010 15:22:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42661 An import policy condition requiring complete mutilation of woollen rags and synthetic garments was interpreted by the SC in favour of the importer because the policy did not prescribe an objective standard for measuring completeness. Trade practice and the record showed the goods were cut pieces, but not proven to be capable of restoration as garments merely by the cuts. On that basis, the goods were treated as satisfying the policy description, the Tribunal's view was upheld, and Customs' challenge failed. The principle stated is that ambiguity in an undefined import condition should be resolved in favour of the importer where trade evidence supports the claimed character of the goods. Case-Laws Customs Mon, 19 Mar 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42661