TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
Use comma for multiple locations.
---------------- For section wise search only -----------------
Accuracy Level ~ 90%
of 
Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
Join Channel
Note
Bookmark
Share
Don't have an account? Register Here
of Press 'Enter' after typing page number.
Issues: Whether Clause 66 of the Export-Import Policy 1992-97 entitled the exporter, whose application for an advance licence was made before 1 April 1997, to have the application processed under the input/output and value addition norms in force on the date of receipt of the application, notwithstanding the later policy change.
Analysis: Clause 66 expressly provided that, if an application was approved, the licence was to be issued on the basis of the input/output and value addition norms in force on the date of receipt of the application. The clause thus saved the applicable norms as on the application date and did not make the controlling date the date of approval or the later change in policy. The Court further found that the pleadings and the counter-affidavit did not negate the assertion that the application had been approved. The respondents' reliance on the post-1 April 1997 policy regime could not override the specific saving language in Clause 66 for pending applications.
Conclusion: The exporter was entitled to invoke the norms in force on the date of its application, and the refusal to process the application on the basis of the revised policy was unsustainable.
Final Conclusion: The writ petition succeeded, and the respondents were directed to process the application in accordance with Clause 66 by applying the norms prevailing on 18 March 1997.
Ratio Decidendi: Where a policy expressly saves the norms applicable on the date of receipt of an application, the later amendment of the policy does not govern a pending application once approval is obtained.
TaxTMI 
