https://www.taxtmi.com/caselaws?id=73467 A canalising agency handling canalised imports must scrutinise and register an actual user's demand, arrange supply from indigenous sources where possible, and issue a No Objection Certificate for direct import if it cannot lawfully meet the requirement. The Court found the agency did not process the demand in the prescribed manner, made no genuine effort to secure indigenous supply, and relied on shifting reasons not stated in its original communication. That conduct was arbitrary and contrary to the import procedure, so the refusal to issue the No Objection Certificate was unlawful and the user was entitled to relief. en-us Sat, 19 Sep 1987 00:00:00 +0530 Wed, 01 Jun 2011 12:11:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73467 A canalising agency handling canalised imports must scrutinise and register an actual user's demand, arrange supply from indigenous sources where possible, and issue a No Objection Certificate for direct import if it cannot lawfully meet the requirement. The Court found the agency did not process the demand in the prescribed manner, made no genuine effort to secure indigenous supply, and relied on shifting reasons not stated in its original communication. That conduct was arbitrary and contrary to the import procedure, so the refusal to issue the No Objection Certificate was unlawful and the user was entitled to relief. Case-Laws Customs Sat, 19 Sep 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73467