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    <title>1991 (1) TMI 274 - BOMBAY HIGH COURT</title>
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    <description>Delay and laches could not defeat revalidation of the imprest licence where the rejection order did not rely on delay, and a fresh ground could not be added in writ proceedings. No prejudice or legal disqualification was shown, so the accrued entitlement arising from fulfilment of export obligations remained intact. The endorsement direction was, however, confined to OGL items permissible under the Import-Export Policy of 1982-83 and the policy in force at the time of actual import, requiring the relief to conform to the governing policy framework.</description>
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      <link>https://www.taxtmi.com/caselaws?id=81055</link>
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