9911796707
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Issues:
1. Interpretation of Import Trade Control Policy for the year April 1977-March 1978. 2. Entitlement of the petitioner to import spare parts for Crawler/Agricultural tractors. 3. Validity of the petitioner's claim for a license under the new Import Policy. Analysis: 1. The petitioner, an established importer, held quota certificates for motor vehicle parts under the Import Trade Control Policy for April 1976-March 1977. However, under the new policy for April 1977-March 1978, motor vehicle parts were grouped under a new heading along with spare parts for Crawler/Agricultural tractors. The petitioner claimed entitlement to import either item under the new heading based on the previous quota certificates. The court held that the grouping of items under one heading did not extinguish the identity of each item, and the petitioner could not claim a license for spare parts of tractors based on motor vehicle parts quota certificates. 2. The petitioner contended that the Department's grant of a license for parts of petrol, gas, and kerosene engines, despite holding a quota certificate for diesel engine parts, supported their interpretation that any item under a specific heading could be imported. The court rejected this argument, stating that the Department's error in granting the license did not alter the import policy. The mistake could not be a basis for the petitioner to claim licenses for unrelated items such as spare parts for crawlers/agricultural tractors. 3. The court dismissed the petitioner's claim for a license to import spare parts for crawlers/agricultural tractors, emphasizing that the Import Policy did not support the petitioner's interpretation. The judgment discharged the rule in favor of the petitioner, with no order as to costs. The court held that the petitioner's claims lacked legal substance and failed to establish entitlement under the Import Trade Control Policy.
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