https://www.taxtmi.com/caselaws?id=196155 Paragraph 203(1) of the 1983-84 Import and Export Policy allowed an application for an additional licence within two months of obtaining the renewed trading house certificate. A later request made within eight days of renewal, enclosing the certificate and seeking issue of the licence, was a fresh and timely application, not a mere revival of an earlier defective request made when no valid certificate was in force. The rejection was based on an overly technical reading of the correspondence and disregarded the policy entitlement. The application for an additional licence was therefore entitled to consideration on merits. en-us Fri, 23 May 2014 00:00:00 +0530 Tue, 21 Nov 2017 08:40:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=196155 Paragraph 203(1) of the 1983-84 Import and Export Policy allowed an application for an additional licence within two months of obtaining the renewed trading house certificate. A later request made within eight days of renewal, enclosing the certificate and seeking issue of the licence, was a fresh and timely application, not a mere revival of an earlier defective request made when no valid certificate was in force. The rejection was based on an overly technical reading of the correspondence and disregarded the policy entitlement. The application for an additional licence was therefore entitled to consideration on merits. Case-Laws Customs Fri, 23 May 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=196155