https://www.taxtmi.com/caselaws?id=213049 The Andhra Pradesh HC treated the deletion of the Actual User Condition under the Tariff Rate Quota scheme as a policy decision within executive competence under the Foreign Trade Policy and Handbook of Procedures. It noted that Para 2.8 permits an authorisation to include terms and conditions, including the Actual User Condition, showing discretion to impose or omit it. In the absence of clear illegality or constitutional infringement, the Court declined interim interference with the notification and left the Single Judge's order undisturbed. en-us Wed, 29 Jun 2011 00:00:00 +0530 Sun, 28 Jul 2024 18:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=213049 The Andhra Pradesh HC treated the deletion of the Actual User Condition under the Tariff Rate Quota scheme as a policy decision within executive competence under the Foreign Trade Policy and Handbook of Procedures. It noted that Para 2.8 permits an authorisation to include terms and conditions, including the Actual User Condition, showing discretion to impose or omit it. In the absence of clear illegality or constitutional infringement, the Court declined interim interference with the notification and left the Single Judge's order undisturbed. Case-Laws Customs Wed, 29 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=213049