https://www.taxtmi.com/caselaws?id=118342 Advance duty free licences issued under the Export and Import Policy, 1997-2002 were transferable after fulfilment of the export obligation, because the scheme treated transferability as an accrued entitlement under the Duty Exemption Scheme. The distinction between the norms and no norms categories went to the issuance procedure, not to the validity of transferability once the licence was granted. A licensing authority could not refuse endorsement of transferability on a reclassification objection without first cancelling the licence after notice and hearing, as natural justice applied before depriving the holder of the benefit. The later policy did not defeat the accrued entitlement. en-us Mon, 11 Sep 2006 00:00:00 +0530 Sat, 15 Oct 2016 11:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118342 Advance duty free licences issued under the Export and Import Policy, 1997-2002 were transferable after fulfilment of the export obligation, because the scheme treated transferability as an accrued entitlement under the Duty Exemption Scheme. The distinction between the norms and no norms categories went to the issuance procedure, not to the validity of transferability once the licence was granted. A licensing authority could not refuse endorsement of transferability on a reclassification objection without first cancelling the licence after notice and hearing, as natural justice applied before depriving the holder of the benefit. The later policy did not defeat the accrued entitlement. Case-Laws Customs Mon, 11 Sep 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118342