Transaction value rejection requires reliable corroboration; refundable VAT is excluded and temporary registration does not defeat new-vehicle exempti...
Appellate jurisdiction remains available where a wrist-worn gold ornament cannot conclusively be characterised as imported baggage at the preliminary ...
Page of 4803
Press 'Enter' after typing page number.
381 to 400 of 96046 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
Prohibiting export of Non-Basmati Rice - Retrospective effect of notification - Violation of principles of natural justice - Legitimate expectation - The High Court observed that the FTP 2023 includes a transitional arrangement clause ensuring that changes in policy do not adversely affect existing commitments through irrevocable commercial letters of credit (ICLC). The Court found that the impugned notification unjustifiably denied this benefit to the petitioners, even though similar provisions were applied in other cases, such as wheat exports. The lack of specific reasons for this denial rendered the notification arbitrary. - The court declared that the impugned notification dated 20.07.2023, insofar as it denies the benefit of the transitional arrangement under para 1.05 of FTP 2023, is bad-in-law.
Prohibiting export of Non-Basmati Rice - Retrospective effect of notification - Violation of principles of natural justice - Legitimate expectation - The High Court observed that the FTP 2023 includes a transitional arrangement clause ensuring that changes in policy do not adversely affect existing commitments through irrevocable commercial letters of credit (ICLC). The Court found that the impugned notification unjustifiably denied this benefit to the petitioners, even though similar provisions were applied in other cases, such as wheat exports. The lack of specific reasons for this denial rendered the notification arbitrary. - The court declared that the impugned notification dated 20.07.2023, insofar as it denies the benefit of the transitional arrangement under para 1.05 of FTP 2023, is bad-in-law.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4803
Join Channel
TaxTMI 
