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Issues:
1. Grant of certificate of Export House under the 1978-79 Import Export Policy. 2. Import of canalised items under the 1985-88 Policy. 3. Confiscation of goods and imposition of penalty. Analysis: Issue 1: Grant of certificate of Export House under the 1978-79 Import Export Policy The petitioners filed a Writ Petition in Delhi High Court after their claim for a certificate of Export House was rejected. Following a favorable decision in another case, the petitioners' claim was allowed, and they were issued the certificate. The Supreme Court affirmed this decision, and the petitioners were subsequently issued an additional license. Issue 2: Import of canalised items under the 1985-88 Policy The Supreme Court passed judgments regarding the import of canalised items under the 1985-88 Policy in various cases. It was held that certain goods were specifically banned and could not be imported. However, conflicting judgments created confusion among traders and the Department regarding the permissibility of importing canalised items. Issue 3: Confiscation of goods and imposition of penalty The Department confiscated goods imported by the petitioners under the belief that they were not entitled to import canalised items. The petitioners challenged this decision, citing similar cases where importers were allowed to import such items. The Court, after considering the facts and previous judgments, ruled in favor of the petitioners. The impugned order of confiscation and penalty was quashed, directing the respondents to refund the amount paid by the petitioners. The Court emphasized that the petitioners were entitled to relief based on similar cases and the special circumstances involved. The judgment highlighted the importance of considering individual cases on merit rather than relying solely on previous decisions. The decision provided clarity on the import of canalised items and the rights of importers under specific policies, ensuring fair treatment based on the facts of each case.
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