https://www.taxtmi.com/caselaws?id=175598 Government policy permitting duty-free import of maize and withdrawing the actual user condition is a permissible policy change because imports remain well below prescribed quotas and do not harm domestic growers or consumers; consequence: the policy of nil customs duty and removal of the actual user restriction stands. The executive retains discretion to evolve new import schemes and is not bound by prior promises or legitimate expectations; consequence: affected applicants may seek relief only under any new scheme on satisfying its conditions. Petition was disposed of, decided partly in favour of the petitioner. en-us Mon, 23 Jan 2012 00:00:00 +0530 Thu, 22 Jan 2026 14:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=175598 Government policy permitting duty-free import of maize and withdrawing the actual user condition is a permissible policy change because imports remain well below prescribed quotas and do not harm domestic growers or consumers; consequence: the policy of nil customs duty and removal of the actual user restriction stands. The executive retains discretion to evolve new import schemes and is not bound by prior promises or legitimate expectations; consequence: affected applicants may seek relief only under any new scheme on satisfying its conditions. Petition was disposed of, decided partly in favour of the petitioner. Case-Laws Customs Mon, 23 Jan 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=175598