"Error occurred while converting the file "xxxxxxxxx". The required file cannot be found" when importing from Audio CD

Anyone know how to resolve this, other topics from years passed have not provided an answer:

• There is not a scratch on the CD I am trying to import from (I have literally just removed from a sealed CD case),
• this CD plays perfectly fine all the way through on the same drive.
• Drive has been used to import from different CDs
• Error point occurs at different stages on the CD track list (based on the number of times I have tried) and ejects from the drive.
• I have added error correction setting, I have removed it
• I have attempted to import via High Quality & iTunes Plus

HELP! This is simple stuff - importing tracks from a CD is not new!