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2009 (8) TMI 82 - HC - Customs100% EOU – Import of Second Hand Machinery - Plain Thread Grinding Machine - two policies - promissory estoppel – In the instant case admittedly considering para.9 as the petitioners could have imported the goods having satisfied the said requirement and as in the meantime a new policy had come into force the petitioners by their communication dated 18th April, 1990 and 18th June, 1990 had called on the Chief Controller of Imports and Exports for a clarification regarding the import of the said machine – Held that - The clarification, in our opinion, considering para.24 would result in the petitioners having acted in good faith on the said clarification and consequently the import, therefore, cannot be said to be illegal. In the light of that the impugned order in Original as also the Order of CESTAT are set aside
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