https://www.taxtmi.com/caselaws?id=74104 An import against a non-transferable additional licence could not be denied merely because the letter of authority was issued under a later import policy and handbook. The licence had been issued during an earlier policy period, when the handbook permitted imports through agents and recognised letters of authority for such licences. The later handbook restriction could not operate retrospectively to withdraw a facility that formed part of the importer's accrued entitlement under the policy in force when the right arose. On that basis, the objection failed and consequential relief followed. en-us Wed, 22 Jun 1988 00:00:00 +0530 Mon, 06 Jun 2011 17:23:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74104 An import against a non-transferable additional licence could not be denied merely because the letter of authority was issued under a later import policy and handbook. The licence had been issued during an earlier policy period, when the handbook permitted imports through agents and recognised letters of authority for such licences. The later handbook restriction could not operate retrospectively to withdraw a facility that formed part of the importer's accrued entitlement under the policy in force when the right arose. On that basis, the objection failed and consequential relief followed. Case-Laws Income Tax Wed, 22 Jun 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74104