M/S Darshan Oils Pvt. Ltd. & Anr vs Union Of India & Ors on 8 November, 1994
5. The departmental representative cites the judgment of the Supreme Court in D. Navinchandra & Co., Bombay &. Am. etc. v. UOI and Ors. -1987 (29) E.L.T. 492 and in Darshan Oils Pvt. Ltd. v. UOI-1995 (75) E.L.T. 32 in support of his proposition that it is the policy in force on the date of importation that would apply. The Supreme Court's judgment in D. Navinchandra & Co. related to specific importation made on the basis of REP licence issued, in accordance with its orders, to exporters of diamond and the issue revolved around interpretation of the terms "items which are specified under prevalent import policy at the time of import except in which items these exporters were permitted to import all other items canalised or otherwise." The observation of the Court in the judgment would not be capable of general application. The Court's judgment in Darshan Oils Pvt. Ltd. related to applicability of import policy of 1983-84 so far as import under open general licence was concerned. The Court noted that it is the amended policy that would apply to the goods imported except in these cases where shipment had already made before amendment. This Judgement will not apply to the facts of the case.