https://www.taxtmi.com/caselaws?id=249840 A binding appellate determination that the underlying segregation activity amounted to manufacturing and attracted the relevant customs notification required the authorities to lift the consequential recovery attachment and release the goods and machineries. Judicial discipline required implementation of the superior decision once the basis for recovery had substantially disappeared. However, an expired Letter of Permission could not be extended or revalidated merely because litigation had stalled operations, since economic and fiscal policy matters remain subject to the governing policy framework and do not create a vested right to renewal. The attached assets were ordered released, but no further operational permission was granted. en-us Tue, 06 May 2014 00:00:00 +0530 Mon, 17 Nov 2014 14:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=249840 A binding appellate determination that the underlying segregation activity amounted to manufacturing and attracted the relevant customs notification required the authorities to lift the consequential recovery attachment and release the goods and machineries. Judicial discipline required implementation of the superior decision once the basis for recovery had substantially disappeared. However, an expired Letter of Permission could not be extended or revalidated merely because litigation had stalled operations, since economic and fiscal policy matters remain subject to the governing policy framework and do not create a vested right to renewal. The attached assets were ordered released, but no further operational permission was granted. Case-Laws Customs Tue, 06 May 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=249840