https://www.taxtmi.com/caselaws?id=235836 A registered export-house society had locus standi to challenge circulars and public notices because it represented affected members and avoided multiple identical proceedings. The DGFT and Department of Revenue could not, by circulars or notices, narrow the Target Plus Scheme by redefining "broad nexus" to require that imports be inputs used in the exported product, since that restriction materially reduced the policy entitlement and was not found in the scheme. Such a substantive policy change required amendment by the authority empowered under the Foreign Trade (Development and Regulation) Act, 1992. The impugned circulars, public notice and related amendment were therefore invalid. en-us Fri, 24 Feb 2012 00:00:00 +0530 Wed, 14 May 2025 14:12:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=235836 A registered export-house society had locus standi to challenge circulars and public notices because it represented affected members and avoided multiple identical proceedings. The DGFT and Department of Revenue could not, by circulars or notices, narrow the Target Plus Scheme by redefining "broad nexus" to require that imports be inputs used in the exported product, since that restriction materially reduced the policy entitlement and was not found in the scheme. Such a substantive policy change required amendment by the authority empowered under the Foreign Trade (Development and Regulation) Act, 1992. The impugned circulars, public notice and related amendment were therefore invalid. Case-Laws Customs Fri, 24 Feb 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=235836