https://www.taxtmi.com/caselaws?id=73226 Advance import licence holders who had completed the export obligation were entitled to revalidation and substitution of a banned input with permissible alternative materials. The authorities' refusal, based on the view that the current policy did not permit revalidation beyond eighteen months, was treated as arbitrary and unsupported by reasons, especially where the licence conditions had been fulfilled and the substitute items were not prohibited. The advance licence scheme was treated as a governmental representation acted on by the petitioners to their detriment through export performance, so refusal to revalidate the licence and permit substitution was unsustainable. en-us Thu, 27 Aug 1987 00:00:00 +0530 Fri, 27 Jan 2012 18:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73226 Advance import licence holders who had completed the export obligation were entitled to revalidation and substitution of a banned input with permissible alternative materials. The authorities' refusal, based on the view that the current policy did not permit revalidation beyond eighteen months, was treated as arbitrary and unsupported by reasons, especially where the licence conditions had been fulfilled and the substitute items were not prohibited. The advance licence scheme was treated as a governmental representation acted on by the petitioners to their detriment through export performance, so refusal to revalidate the licence and permit substitution was unsustainable. Case-Laws Customs Thu, 27 Aug 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73226