https://www.taxtmi.com/caselaws?id=339011 Executive policy under the SEZ framework cannot add new physical export conditions or curtail existing DTA sale entitlement unless the Act or Rules expressly permit it. The text states that the Gujarat HC treated the 17.9.2013 policy and the 30.1.2014 letter as beyond executive authority because they introduced phased physical export requirements and restricted sale of worn clothing without a corresponding rule amendment. It also records that accrued 15% DTA entitlement earned before 19.5.2010 was treated as a vested benefit that could not be withdrawn retrospectively, with promissory estoppel and timely assertion supporting the claim. en-us Tue, 14 Feb 2017 00:00:00 +0530 Thu, 24 Aug 2017 11:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=339011 Executive policy under the SEZ framework cannot add new physical export conditions or curtail existing DTA sale entitlement unless the Act or Rules expressly permit it. The text states that the Gujarat HC treated the 17.9.2013 policy and the 30.1.2014 letter as beyond executive authority because they introduced phased physical export requirements and restricted sale of worn clothing without a corresponding rule amendment. It also records that accrued 15% DTA entitlement earned before 19.5.2010 was treated as a vested benefit that could not be withdrawn retrospectively, with promissory estoppel and timely assertion supporting the claim. Case-Laws Customs Tue, 14 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=339011