https://www.taxtmi.com/caselaws?id=166875 An administrative refusal under the Import Policy April 1978-March 1979 was held unsustainable where the rejection rested on a ground not found in the policy or in the rejection letter. The application otherwise satisfied the scheme's requirements, and the authority could not later justify the refusal by adding a new reason in its return, including apprehended foreign exchange loss. Administrative action must stand or fall on the reasons actually recorded and those reasons must be traceable to the policy scheme. The petitioner was therefore entitled to the Export House Certificate. en-us Fri, 26 Nov 1982 00:00:00 +0530 Tue, 11 Nov 2014 10:54:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166875 An administrative refusal under the Import Policy April 1978-March 1979 was held unsustainable where the rejection rested on a ground not found in the policy or in the rejection letter. The application otherwise satisfied the scheme's requirements, and the authority could not later justify the refusal by adding a new reason in its return, including apprehended foreign exchange loss. Administrative action must stand or fall on the reasons actually recorded and those reasons must be traceable to the policy scheme. The petitioner was therefore entitled to the Export House Certificate. Case-Laws Customs Fri, 26 Nov 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166875