https://www.taxtmi.com/caselaws?id=106577 Paragraph 21 of the Exim Policy was interpreted as broad enough to permit the licensing authority to grant relaxation or relief, including extension or revalidation of a transferable duty free import licence, where genuine hardship was shown. The absence of an express clause for extending transferable licences did not remove that power. A refusal founded only on the supposed absence of authority was therefore inconsistent with the policy framework and prior decisions recognising the same relaxation power. The authority was accordingly required to consider extension or revalidation on the merits where hardship is established. en-us Fri, 14 Feb 1997 00:00:00 +0530 Wed, 14 Mar 2012 17:44:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106577 Paragraph 21 of the Exim Policy was interpreted as broad enough to permit the licensing authority to grant relaxation or relief, including extension or revalidation of a transferable duty free import licence, where genuine hardship was shown. The absence of an express clause for extending transferable licences did not remove that power. A refusal founded only on the supposed absence of authority was therefore inconsistent with the policy framework and prior decisions recognising the same relaxation power. The authority was accordingly required to consider extension or revalidation on the merits where hardship is established. Case-Laws Customs Fri, 14 Feb 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106577