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Issues Involved: Interpretation of import policy and customs tariff regarding miniaturised switches for hearing aids.
Summary: The case involved a dispute over the importation of miniaturised switches for electronic hearing aids, specifically reed switches, by the respondent. The Customs authorities contended that the import license did not cover reed switches, leading to a disagreement over the concessional rate of import duty. The High Court, in its order, highlighted the Customs authorities' static interpretation of the term "switches, miniaturised" and emphasized the dynamic nature of the industry due to continuous technical progress. The High Court ruled in favor of the respondent, stating that reed switches were covered by the tariff entry and noting that there was no evidence of diversion of the imported switches for purposes other than manufacturing hearing aids. The Supreme Court upheld the High Court's decision, emphasizing that progress should not be hindered by rigid interpretations of import policies or customs tariffs. It stressed that both should be interpreted based on the date of importation, allowing for the importation of items reasonably covered, regardless of whether they were in existence or contemplated at the time of policy formulation. The appeal was dismissed, and the bank guarantee provided by the respondent was discharged without any costs imposed.
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