Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
The HC dismissed the petition challenging the allocation of the Tariff Rate Quota (TRQ) under the India-UAE CEPA for FY 2025-26. The court held that the allocation process, governed by Notification Nos. 22/2022 and 20/2023-Customs and executed by the DGFT, constitutes a policy decision within the respondent government's prerogative. The DGFT, upon receiving numerous applications exceeding available quota, applied eligibility criteria including minimum average turnover thresholds, in accordance with established policy parameters. The HC found no grounds to interfere under Article 226, as the allocation involved discretionary policy considerations and regulatory compliance. Consequently, the petitioner's claim was rejected, and the application for TRQ was to be reconsidered afresh only within the prescribed policy framework, affirming the respondent's authority and procedure in quota allotment.
The HC dismissed the petition challenging the allocation of the Tariff Rate Quota (TRQ) under the India-UAE CEPA for FY 2025-26. The court held that the allocation process, governed by Notification Nos. 22/2022 and 20/2023-Customs and executed by the DGFT, constitutes a policy decision within the respondent government's prerogative. The DGFT, upon receiving numerous applications exceeding available quota, applied eligibility criteria including minimum average turnover thresholds, in accordance with established policy parameters. The HC found no grounds to interfere under Article 226, as the allocation involved discretionary policy considerations and regulatory compliance. Consequently, the petitioner's claim was rejected, and the application for TRQ was to be reconsidered afresh only within the prescribed policy framework, affirming the respondent's authority and procedure in quota allotment.
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