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2014 (8) TMI 846 - HC - CustomsInterpretation of para 197(2) of the Import-Export Policy 1985-88 - import of rapeseeds, which was a canalised item - need to seek licence - Imposition of penalty - Held that:- since as on date, the order of the CEGAT has not been upset, we are of the opinion that the impugned order taking a view different from that adopted by the CEGAT cannot be sustained. Further, we are also of the opinion that since the decision of the CEGAT is under challenge, the appropriate course would be to grant liberty to the respondent authorities to take appropriate action, if necessary, having regard to any final orders made in the reference proceedings, by the CEGAT or the High Court, as the case may be, that may be adverse to the petitioner. - Decided in favour of assessee.
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