https://www.taxtmi.com/caselaws?id=107432 The DGFT cannot use circulars, a public notice, or procedural instructions to override the EXIM Policy or curtail an entitlement expressly granted by it. Where the Foreign Trade (Development and Regulation) Act vests policy-making and amendment power in the Central Government, the DGFT may only implement the policy consistently with that framework. Because the EXIM Policy permitted duty free import of natural rubber under an advance licence, the contrary circulars and public notice were beyond power and invalid. The related show cause notice for cancellation of the advance licence, being founded on those invalid instruments, was also unsustainable and was quashed. en-us Tue, 01 Oct 2002 00:00:00 +0530 Thu, 25 Dec 2025 15:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107432 The DGFT cannot use circulars, a public notice, or procedural instructions to override the EXIM Policy or curtail an entitlement expressly granted by it. Where the Foreign Trade (Development and Regulation) Act vests policy-making and amendment power in the Central Government, the DGFT may only implement the policy consistently with that framework. Because the EXIM Policy permitted duty free import of natural rubber under an advance licence, the contrary circulars and public notice were beyond power and invalid. The related show cause notice for cancellation of the advance licence, being founded on those invalid instruments, was also unsustainable and was quashed. Case-Laws FEMA Tue, 01 Oct 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107432