TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Case Laws
of of All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Delhi High Court Upholds LoC Trade Policy, Emphasizes Judicial Limits</h1> The High Court of Delhi dismissed the petition challenging the alleged misuse of the Line of Control (LoC) trade policy regarding Almond imports. The ... Implementation of LOC Policy to restrict illegal import of items and exclude Almonds – Almonds being brought to India from Pakistan are not the Almonds grown in Pakistan but Californian Almonds – Revenue contests that Almonds are grown in and produced in Jammu and Kashmir and Pakistan Occupied Kashmir; thus allowed to be traded across LoC – Specific complaint needed to be made rather than petition. Held That:- Court cannot enter into domain of Policy making and cannot decide whether trade across LOC in Almonds should be permitted or not – Found no merit in the petition; but does not restrain petitioner from making complaints to respondents for violation of policy – Decided in favour of Revenue. Issues:1. Alleged misuse of Policy of Line of Control (LoC) trade2. Import of Almonds under LoC trade policyAnalysis:1. The petitioners, including Association of Agro Importers and Indo Foreign Chamber of Commerce, sought directions to implement the LoC trade policy and exclude Almond imports from it. They claimed that Californian Almonds were being illegally imported from Pakistan under the LoC trade policy, affecting local traders. The respondents, Ministry of Finance and Ministry of Commerce, argued that Almonds grown in Jammu and Kashmir and Pakistan Occupied Kashmir were allowed for trade under the policy, with no third-country origin goods permitted. The Court noted the petitioners' failure to specify violations and held that judicial review cannot interfere with policy decisions made by the government.2. The Court emphasized that the possibility of misuse does not invalidate a policy, and actual abuse must be proven for legal action. Citing precedents, the Court highlighted that administrative decisions should be presumed to be made in good faith unless proven otherwise. The Court dismissed the petition, stating that the petitioners could file specific complaints of policy violations for appropriate action by the authorities. The judgment clarified that the dismissal did not prevent the petitioners from reporting violations for prompt redressal.In conclusion, the High Court of Delhi dismissed the petition challenging the alleged misuse of the LoC trade policy regarding Almond imports. The judgment underscored the limitations of judicial review in policy matters, emphasizing the need for concrete evidence of abuse for legal intervention. The Court encouraged the petitioners to report specific violations for swift action by the concerned authorities, reiterating the principle that potential misuse does not automatically render a policy invalid.
TaxTMI 
TaxTMI 
