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1992 (1) TMI 101 - SC - CustomsWhether the import of Palm acid oil - a canalised item - was unauthorised? Held that:- There is no ambiguity in the order which makes it clear that the additional licence holders would not be entitled to import the items which are specifically banned under the import policy 1985-88. No other interpretation is possible. Some of the Departmental officers were not justified in taking the view that the order permitted the import of canalised items.Admittedly, the item imported by the respondent was a banned item under the Import Policy 1985-88. The import was, thus, on the face of it unauthorised. Allow the appeal with costs, set aside the judgment of the Tribunal and restore the order of the Collector Customs Calcutta confiscating the goods and giving an option to the respondent to get the goods released on payment of fine of ₹ 58,00,000/- (fifty eight lacs).
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