https://www.taxtmi.com/caselaws?id=76230 In judicial review, ordinary power cuts were treated as a business hazard rather than force majeure, so interference with forfeiture for under-utilisation of export quota was declined. The policy's 10% tolerance for shortfall was upheld as a valid cut-off, and forfeiture for utilisation below the permissible margin was sustained, with proportionate adjustment already allowed. However, the second Appellate Committee could not enhance forfeiture in the absence of an appeal by the quota administering authority, because the governing policy conferred no such power. The enhanced forfeiture was therefore set aside, leaving the reduced forfeiture intact. en-us Wed, 02 Sep 2009 00:00:00 +0530 Thu, 17 Jun 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76230 In judicial review, ordinary power cuts were treated as a business hazard rather than force majeure, so interference with forfeiture for under-utilisation of export quota was declined. The policy's 10% tolerance for shortfall was upheld as a valid cut-off, and forfeiture for utilisation below the permissible margin was sustained, with proportionate adjustment already allowed. However, the second Appellate Committee could not enhance forfeiture in the absence of an appeal by the quota administering authority, because the governing policy conferred no such power. The enhanced forfeiture was therefore set aside, leaving the reduced forfeiture intact. Case-Laws Customs Wed, 02 Sep 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76230