https://www.taxtmi.com/caselaws?id=234239 Restriction of polished marble slab imports from Sri Lanka to the Port of Calcutta alone was found invalid because it lacked a sufficient nexus with the stated treaty-related objectives. The Delhi High Court noted that concerns about misuse of Indo-Sri Lanka Free Trade Agreement benefits or non-Sri Lankan-origin goods could be addressed at any port, and that confining imports to one port would neutralise the duty concession rather than regulate it. The condition in Schedule-1, Section XIII of the Import Policy ITC (HS) 2012 was quashed, the port restriction was set aside, and duty collected on imports through other ports was directed to be refunded. en-us Mon, 30 Jul 2012 00:00:00 +0530 Tue, 04 Jun 2013 11:34:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=234239 Restriction of polished marble slab imports from Sri Lanka to the Port of Calcutta alone was found invalid because it lacked a sufficient nexus with the stated treaty-related objectives. The Delhi High Court noted that concerns about misuse of Indo-Sri Lanka Free Trade Agreement benefits or non-Sri Lankan-origin goods could be addressed at any port, and that confining imports to one port would neutralise the duty concession rather than regulate it. The condition in Schedule-1, Section XIII of the Import Policy ITC (HS) 2012 was quashed, the port restriction was set aside, and duty collected on imports through other ports was directed to be refunded. Case-Laws Customs Mon, 30 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=234239