https://www.taxtmi.com/caselaws?id=43102 An earlier export house/import-rights order was confined to items not specifically banned under the prevailing import policy, so later import of a canalised or banned item was not authorised. Claimed bona fide reliance on departmental communications did not override the Court's settled interpretation, and a prior special relief order was limited to its own facts, including pre-cutoff irrevocable letters of credit, and was not a precedent. The confiscation order was restored, Tribunal relief was set aside, and Revenue succeeded. en-us Wed, 08 Jan 1992 00:00:00 +0530 Mon, 13 Apr 2015 12:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43102 An earlier export house/import-rights order was confined to items not specifically banned under the prevailing import policy, so later import of a canalised or banned item was not authorised. Claimed bona fide reliance on departmental communications did not override the Court's settled interpretation, and a prior special relief order was limited to its own facts, including pre-cutoff irrevocable letters of credit, and was not a precedent. The confiscation order was restored, Tribunal relief was set aside, and Revenue succeeded. Case-Laws Customs Wed, 08 Jan 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43102