https://www.taxtmi.com/caselaws?id=82652 Clause 21 of the Export and Import Policy had to be applied to pre-existing export commitments where the petitioner had entered contracts and purchased sandalwood before the new policy regime. The rejection was quashed because the authority failed to consider the relevant material and did not apply its mind to the demonstrated hardship caused by the policy change. In those circumstances, the High Court could intervene under Article 226 to prevent frustration of the hardship-relief mechanism and direct grant of the necessary permission or licence to export sandalwood chips and powder, subject to the policy conditions. en-us Wed, 30 Jun 1993 00:00:00 +0530 Wed, 06 Jul 2011 15:31:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82652 Clause 21 of the Export and Import Policy had to be applied to pre-existing export commitments where the petitioner had entered contracts and purchased sandalwood before the new policy regime. The rejection was quashed because the authority failed to consider the relevant material and did not apply its mind to the demonstrated hardship caused by the policy change. In those circumstances, the High Court could intervene under Article 226 to prevent frustration of the hardship-relief mechanism and direct grant of the necessary permission or licence to export sandalwood chips and powder, subject to the policy conditions. Case-Laws Customs Wed, 30 Jun 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82652