https://www.taxtmi.com/caselaws?id=43311 An unqualified import policy entry for "coconut oil" was construed to cover all varieties, including industrial coconut oil, because the text contained no limiting classification. The governing policy remained the 1980-81 Import Policy under which the licences were issued, and later revalidation conditions did not alter that position. Departmental opinions could not override the correct interpretation of the policy entry. The adjudication was also upheld because notice and hearing were given, and no breach of natural justice or collateral pressure was proved. The imports were therefore treated as unauthorised and the confiscation orders stood. en-us Thu, 05 May 1988 00:00:00 +0530 Wed, 04 Feb 2026 11:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43311 An unqualified import policy entry for "coconut oil" was construed to cover all varieties, including industrial coconut oil, because the text contained no limiting classification. The governing policy remained the 1980-81 Import Policy under which the licences were issued, and later revalidation conditions did not alter that position. Departmental opinions could not override the correct interpretation of the policy entry. The adjudication was also upheld because notice and hearing were given, and no breach of natural justice or collateral pressure was proved. The imports were therefore treated as unauthorised and the confiscation orders stood. Case-Laws Customs Thu, 05 May 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43311