https://www.taxtmi.com/caselaws?id=3614 A post-clearance export prohibition could not be applied retrospectively to consignments already handed over to Customs and cleared for export. The Court treated the later notification as ineffective against shipments cleared before its operative date, particularly where earlier judicial findings had already questioned its validity. It also held that paragraph 9.12 of the Handbook of Procedures protected exporters from policy changes operating to their disadvantage, and that this exception covered consignments submitted to Customs before the relevant public notice. The consignments were therefore entitled to be exported, and the authorities were required to permit shipment. en-us Fri, 01 Sep 2006 00:00:00 +0530 Mon, 21 Apr 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3614 A post-clearance export prohibition could not be applied retrospectively to consignments already handed over to Customs and cleared for export. The Court treated the later notification as ineffective against shipments cleared before its operative date, particularly where earlier judicial findings had already questioned its validity. It also held that paragraph 9.12 of the Handbook of Procedures protected exporters from policy changes operating to their disadvantage, and that this exception covered consignments submitted to Customs before the relevant public notice. The consignments were therefore entitled to be exported, and the authorities were required to permit shipment. Case-Laws Customs Fri, 01 Sep 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3614