https://www.taxtmi.com/caselaws?id=352514 An application for extension of export obligation is to be decided under the policy regime in force on the date of the request, and there is no vested right to insist on an earlier regime. On the facts, hardship was not substantiated because no order had barred export, no variation of the interim arrangement was sought to permit fulfilment, and there was no reasonable explanation for failing to export during the extended period. The applicable policy also limited extension for raw sugar to six months and required 50% export performance under the Handbook of Procedures 2015-20, which the applicant did not satisfy. The refusal to grant further time was therefore upheld. en-us Tue, 28 Nov 2017 00:00:00 +0530 Mon, 10 Sep 2018 14:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=352514 An application for extension of export obligation is to be decided under the policy regime in force on the date of the request, and there is no vested right to insist on an earlier regime. On the facts, hardship was not substantiated because no order had barred export, no variation of the interim arrangement was sought to permit fulfilment, and there was no reasonable explanation for failing to export during the extended period. The applicable policy also limited extension for raw sugar to six months and required 50% export performance under the Handbook of Procedures 2015-20, which the applicant did not satisfy. The refusal to grant further time was therefore upheld. Case-Laws Customs Tue, 28 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=352514