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2001 (12) TMI 756

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..... ade, JDR, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. The appellant imported defective CRGO sheets under the strength of two REP licences. These licences were issued on 27-8-1990 and 26-9-1991. At the time of import the 1990-93 Import Trade Control Policy was in force. The items made importable under the Policy 1988-90 were not permissible in the later Policy. The l .....

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..... hich identical situation was covered. In that case the licences were issued during the currency of the Policy 1992-93 but were subject to the conditions as applicable under 1989-90 Policy. The Tribunal in Paragraphs 4 and 8 of the order held as under : 4. These licences contained a condition on the reverse that they are subject to the import policy in force relating to the goods as described in .....

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..... within the limit. Subject to this condition, we allow the appeal and set aside the impugned order. 3. The facts being identical in the present case the ratio of the judgment would apply. The appeal is allowed and the impugned order is set aside. The clearance of the goods under the Policy is permitted. In doing so the Revenue Officers would ensure that the imports are within the limits as obse .....

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