https://www.taxtmi.com/caselaws?id=43810 Synthetic shoe uppers imported under REP licences were treated as covered by "footwear components" under the 1985-88 Import & Export Policy, and their validity had to be tested against the published policy and licence terms, not a later departmental clarification. The text also notes that Customs had followed a consistent prior practice of clearing similar consignments, so an abrupt departure without prior notice could not be used to refuse clearance or sustain confiscation and redemption fine. Where competing interpretations were available in a fiscal import policy setting, the interpretation favourable to the importer was preferred, resulting in the imports being treated as valid and the pending consignments being liable to duty assessment and clearance. en-us Fri, 18 Sep 1992 00:00:00 +0530 Mon, 21 Jun 2010 12:23:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43810 Synthetic shoe uppers imported under REP licences were treated as covered by "footwear components" under the 1985-88 Import & Export Policy, and their validity had to be tested against the published policy and licence terms, not a later departmental clarification. The text also notes that Customs had followed a consistent prior practice of clearing similar consignments, so an abrupt departure without prior notice could not be used to refuse clearance or sustain confiscation and redemption fine. Where competing interpretations were available in a fiscal import policy setting, the interpretation favourable to the importer was preferred, resulting in the imports being treated as valid and the pending consignments being liable to duty assessment and clearance. Case-Laws Customs Fri, 18 Sep 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43810