https://www.taxtmi.com/caselaws?id=175048 Amendments to the Export-Import Policy and Handbook of Procedure were analysed as either clarificatory or substantive in their effect on Duty Free Credit Entitlement benefits. Clarificatory notes were treated as explaining the original scheme, while exclusions that altered accrued entitlement were treated as retroactive only where overriding public interest justified them. In economic and trade policy, courts apply restraint and do not interfere unless the measure is arbitrary, discriminatory or mala fide. On that approach, exclusions based on misuse concerns and public interest were sustained, while categories lacking sufficient justification, including exports under free shipping bills and certain gold and silver related exclusions, were not fully supported. en-us Fri, 23 Jul 2004 00:00:00 +0530 Wed, 03 Jul 2024 14:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=175048 Amendments to the Export-Import Policy and Handbook of Procedure were analysed as either clarificatory or substantive in their effect on Duty Free Credit Entitlement benefits. Clarificatory notes were treated as explaining the original scheme, while exclusions that altered accrued entitlement were treated as retroactive only where overriding public interest justified them. In economic and trade policy, courts apply restraint and do not interfere unless the measure is arbitrary, discriminatory or mala fide. On that approach, exclusions based on misuse concerns and public interest were sustained, while categories lacking sufficient justification, including exports under free shipping bills and certain gold and silver related exclusions, were not fully supported. Case-Laws Customs Fri, 23 Jul 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=175048