https://www.taxtmi.com/caselaws?id=110573 The court upheld the forfeiture of export quotas due to the petitioner's failure to meet export obligations under the Garment Export Entitlement Policy. Despite citing various reasons for the shortfall, including force majeure events, the appeals were rejected for lack of substantiated evidence. The Second Appellate Committee directed the Apparel Export Promotion Council to reverify records for potential relief. The court emphasized limited interference, dismissing the writ petition but allowing the petitioner to seek representation for recalculating utilization within a specified timeframe, with any identified benefit offsetting the forfeiture amount. en-us Thu, 04 Dec 2003 00:00:00 +0530 Tue, 17 Apr 2012 15:38:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110573 The court upheld the forfeiture of export quotas due to the petitioner's failure to meet export obligations under the Garment Export Entitlement Policy. Despite citing various reasons for the shortfall, including force majeure events, the appeals were rejected for lack of substantiated evidence. The Second Appellate Committee directed the Apparel Export Promotion Council to reverify records for potential relief. The court emphasized limited interference, dismissing the writ petition but allowing the petitioner to seek representation for recalculating utilization within a specified timeframe, with any identified benefit offsetting the forfeiture amount. Case-Laws Customs Thu, 04 Dec 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110573