https://www.taxtmi.com/caselaws?id=74571 A compulsory premium collected through sealed tenders for superfast export entitlements was held unauthorised because it lacked statutory backing and no adequate quid pro quo was shown. The Court applied the principle that a fee or regulatory charge must bear a reasonable relation to a special service or benefit provided to the payer; a charge based on the bidder's capacity to pay, without such correlation, could not qualify. The levy was not sustained under the governing Act or the Export Order and could not be saved as a mere executive guideline. It was therefore illegal, ultra vires, and an unreasonable restriction on the right to carry on trade. en-us Wed, 22 Feb 1989 00:00:00 +0530 Thu, 09 Jun 2011 16:28:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74571 A compulsory premium collected through sealed tenders for superfast export entitlements was held unauthorised because it lacked statutory backing and no adequate quid pro quo was shown. The Court applied the principle that a fee or regulatory charge must bear a reasonable relation to a special service or benefit provided to the payer; a charge based on the bidder's capacity to pay, without such correlation, could not qualify. The levy was not sustained under the governing Act or the Export Order and could not be saved as a mere executive guideline. It was therefore illegal, ultra vires, and an unreasonable restriction on the right to carry on trade. Case-Laws Customs Wed, 22 Feb 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74571