that public notices are only administrative in nature and cannot affect the OGL order. In East India Commercial Co. Ltd., Calcutta v. Collector of Customs ... Customs Act, 1962 . This term was also not defined in the Imports & Exports (Control) Act, 1947 , rules or the policy, no the OGL defines
that orders issued under Section 3 of the Imports and Exports (Control) Act, 1947, have statutory force, whereas public notices arc policy statement administratively made ... conflict between general provision and special provision in the same Act or Rules, special provision must prevail over the general provision. In other words
covers etc. The Additional Collector observed that they did not fall under OGL (Appendix-6 of the Policy). On these grounds he held that ... Act, 1962. On the question of valuation of the goods, the adjudicating authority held that the transaction value was not acceptable in terms of Rule
also contended that this ruling has been confirmed by the Supreme Court. He also placed before me the ruling of this Tribunal in the importer ... analogy of Section 24 of the Customs Act. Therefore, the import in that case was held valid under OGL. Against this judgment of the Tribunal
Memorandum of Appeal. The appellants are claiming clearance under the OGL which is an Open General Licence and is in the nature of an exemption ... report that in a taxing Act provisions providing an "exception to the general rule of taxation are to be construed strictly against those
American Express Bank Ltd. vs Calcutta Steel Co. And Ors. on 18 December, 1992
Equivalent
Yashovardhan Saboo vs Groz-Beckert Saboo Ltd. And Ors. on 22 October, 1992
Equivalent citations
M.J. Exports Ltd. And Anr vs Customs, Excise And Gold (Control) ... on 14 May
themselves would not bring the case of the petitioner for import under OGL.
12. The show cause notice, Annexure-N, also refers to several other ... relevant period. The imported goods were cleared under Section 47 of the Act. Subsequently the respondents capital that importation of stainless steel drums was banned
Savitri Electronics Co. vs Collector Of Customs on 13 June, 1992
Equivalent citations: 1992(62
