https://www.taxtmi.com/caselaws?id=154207 Administrative instructions issued later could not be applied retrospectively to completed exports or to a DEPB licence already issued, because the governing export policy protected benefits accrued under the earlier regime. The Karnataka High Court noted that the policy itself barred adverse modifications for consignments already handed over to customs and exported before the public notice. It also found that such instructions could not override the Export and Import Policy 1997-2002 or defeat entitlement under the Duty Entitlement Pass Book Scheme. The cancellation and appellate orders were therefore set aside, and the exporter's accrued benefits were protected. en-us Tue, 27 Mar 2007 00:00:00 +0530 Sat, 10 Aug 2013 11:28:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154207 Administrative instructions issued later could not be applied retrospectively to completed exports or to a DEPB licence already issued, because the governing export policy protected benefits accrued under the earlier regime. The Karnataka High Court noted that the policy itself barred adverse modifications for consignments already handed over to customs and exported before the public notice. It also found that such instructions could not override the Export and Import Policy 1997-2002 or defeat entitlement under the Duty Entitlement Pass Book Scheme. The cancellation and appellate orders were therefore set aside, and the exporter's accrued benefits were protected. Case-Laws Customs Tue, 27 Mar 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154207