https://www.taxtmi.com/caselaws?id=203522 A trade policy notification restricting marble imports from Sri Lanka to the Kolkata Port was held invalid because the stated grounds did not amount to legitimate public interest. The supposed need to prevent non-Sri Lankan-origin marble from entering had no rational nexus with limiting import to one port, since origin checks could be enforced at any port. The further aim of offsetting a customs duty-free concession and discouraging imports was treated as an attempt to defeat a lawful statutory and treaty-based benefit. Power to amend trade policy cannot be used to nullify a customs concession without withdrawing it or amending the underlying treaty or exemption framework. en-us Mon, 20 Oct 2008 00:00:00 +0530 Wed, 01 Jun 2011 05:59:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=203522 A trade policy notification restricting marble imports from Sri Lanka to the Kolkata Port was held invalid because the stated grounds did not amount to legitimate public interest. The supposed need to prevent non-Sri Lankan-origin marble from entering had no rational nexus with limiting import to one port, since origin checks could be enforced at any port. The further aim of offsetting a customs duty-free concession and discouraging imports was treated as an attempt to defeat a lawful statutory and treaty-based benefit. Power to amend trade policy cannot be used to nullify a customs concession without withdrawing it or amending the underlying treaty or exemption framework. Case-Laws Customs Mon, 20 Oct 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=203522