https://www.taxtmi.com/caselaws?id=207676 The Delhi High Court noted that an import licence and the Foreign Trade Policy/Handbook of Procedure permitted amendment and revalidation on merits, and that the licensing authority had to consider such a request reasonably rather than mechanically. It found the refusal unsupported by cogent reasons, particularly where the import was not prohibited and the policy contemplated clearance of goods already shipped or arrived against a later authorisation. Quarantine compliance remained mandatory, but it did not justify denial of relief where the importer was willing to bear the consequential duty, fine, penalty, quarantine charges, and revalidation charges. The amendment refusal was quashed and release for home consumption was directed subject to statutory conditions. en-us Thu, 08 Dec 2011 00:00:00 +0530 Sat, 11 Feb 2017 10:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=207676 The Delhi High Court noted that an import licence and the Foreign Trade Policy/Handbook of Procedure permitted amendment and revalidation on merits, and that the licensing authority had to consider such a request reasonably rather than mechanically. It found the refusal unsupported by cogent reasons, particularly where the import was not prohibited and the policy contemplated clearance of goods already shipped or arrived against a later authorisation. Quarantine compliance remained mandatory, but it did not justify denial of relief where the importer was willing to bear the consequential duty, fine, penalty, quarantine charges, and revalidation charges. The amendment refusal was quashed and release for home consumption was directed subject to statutory conditions. Case-Laws Customs Thu, 08 Dec 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=207676