GENERAL INSTRUMENTS COMPANY vs UNION OF INDIA .

The Supreme Court addressed the legality of the Special Imprest Licence (SIL) issued to the appellant under the Import Policy, emphasizing that the Controller of Imports & Exports must adhere to the conditions set forth in the policy. The Court held that the appellant was entitled to the customs duty exemption as per the Import Policy Book, specifically under para 14, and that the conditions imposed by the JCCI were valid and enforceable. The appeal was allowed, affirming the appellant's right to import raw materials without customs duty under the specified conditions.