https://www.taxtmi.com/caselaws?id=50558 Import of spares for earth-moving machinery was treated as permissible under the 1992-1997 Export-Import Policy, which allowed such imports by any person and limited the actual user condition to cases where a licence was otherwise required and no dispensation existed. The Handbook of Procedure could not independently create a substantive import restriction in the absence of a supporting policy notification. On that basis, the imports were found not to contravene the import law in force, and the penalty was held unjustified. en-us Thu, 19 Apr 2001 00:00:00 +0530 Mon, 23 Aug 2010 13:52:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50558 Import of spares for earth-moving machinery was treated as permissible under the 1992-1997 Export-Import Policy, which allowed such imports by any person and limited the actual user condition to cases where a licence was otherwise required and no dispensation existed. The Handbook of Procedure could not independently create a substantive import restriction in the absence of a supporting policy notification. On that basis, the imports were found not to contravene the import law in force, and the penalty was held unjustified. Case-Laws Customs Thu, 19 Apr 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50558