https://www.taxtmi.com/caselaws?id=46308 The court allowed the petition, directing the cancellation and return of the Bond/Bank guarantee. No costs were awarded in light of the circumstances. The court found that the importation of components for "Combine Harvesters" was in compliance with the prevailing import policy, as the Registration Certificate permitted both manufacture and import of the items. The court distinguished a Supreme Court decision cited by the respondents, ruling that the provisional manufacturing permission did not affect the import rights, and there were no violations of the Customs Act. en-us Thu, 21 Feb 2002 00:00:00 +0530 Sat, 17 Jul 2010 11:07:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46308 The court allowed the petition, directing the cancellation and return of the Bond/Bank guarantee. No costs were awarded in light of the circumstances. The court found that the importation of components for "Combine Harvesters" was in compliance with the prevailing import policy, as the Registration Certificate permitted both manufacture and import of the items. The court distinguished a Supreme Court decision cited by the respondents, ruling that the provisional manufacturing permission did not affect the import rights, and there were no violations of the Customs Act. Case-Laws Customs Thu, 21 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46308