https://www.taxtmi.com/caselaws?id=226160 Writ jurisdiction was held unavailable where the petitioner bypassed the statutory appeal under the Foreign Trade Act and filed after the prescribed limitation period; the Court noted no exceptional ground such as lack of jurisdiction or breach of natural justice to justify bypassing the appellate scheme. On merits, revalidation of a freely transferable Duty Free Import Authorization was denied because the Handbook permits it only in limited circumstances, including expiry while the licence is in customs or Regional Authority custody, and no such custody or supporting certification was shown. The challenge therefore failed both on maintainability and on the substantive conditions for revalidation. en-us Wed, 10 Apr 2013 00:00:00 +0530 Fri, 25 Oct 2013 15:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=226160 Writ jurisdiction was held unavailable where the petitioner bypassed the statutory appeal under the Foreign Trade Act and filed after the prescribed limitation period; the Court noted no exceptional ground such as lack of jurisdiction or breach of natural justice to justify bypassing the appellate scheme. On merits, revalidation of a freely transferable Duty Free Import Authorization was denied because the Handbook permits it only in limited circumstances, including expiry while the licence is in customs or Regional Authority custody, and no such custody or supporting certification was shown. The challenge therefore failed both on maintainability and on the substantive conditions for revalidation. Case-Laws Customs Wed, 10 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=226160