https://www.taxtmi.com/caselaws?id=42768 Binding administrative circulars governing duty liability must be applied according to their true scope. The Bombay HC noted that the CBEC circular contemplated provisional duty-free clearance for electronic components capable of multiple uses, subject to later verification of actual use. As the importer had brought the silicon rectifiers under an actual user licence for manufacture of electronic flash guns, the authorities misread the circular and wrongly denied provisional treatment. The orders were therefore found perverse and unsustainable, and the duty already collected was held refundable, with belated verification after a long lapse of time serving no useful purpose. en-us Thu, 25 Aug 1977 00:00:00 +0530 Mon, 14 Jun 2010 11:48:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42768 Binding administrative circulars governing duty liability must be applied according to their true scope. The Bombay HC noted that the CBEC circular contemplated provisional duty-free clearance for electronic components capable of multiple uses, subject to later verification of actual use. As the importer had brought the silicon rectifiers under an actual user licence for manufacture of electronic flash guns, the authorities misread the circular and wrongly denied provisional treatment. The orders were therefore found perverse and unsustainable, and the duty already collected was held refundable, with belated verification after a long lapse of time serving no useful purpose. Case-Laws Customs Thu, 25 Aug 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42768