https://www.taxtmi.com/caselaws?id=283447 Administrative guidelines issued at the end of a licensing period could not retrospectively defeat an accrued right under the existing import policy. The petitioners had registered their requirement before the impugned guidelines, and the authority was found to have acted arbitrarily by changing its stand and failing to process the claim under the governing procedure for canalised imports and actual users. The petitioners' entitlement to the no objection certificate therefore survived the later circular, and mandamus was issued for the certificate and the consequential import licence to the extent admissible on the date of application. en-us Mon, 03 Oct 1988 00:00:00 +0530 Mon, 23 Sep 2019 16:35:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=283447 Administrative guidelines issued at the end of a licensing period could not retrospectively defeat an accrued right under the existing import policy. The petitioners had registered their requirement before the impugned guidelines, and the authority was found to have acted arbitrarily by changing its stand and failing to process the claim under the governing procedure for canalised imports and actual users. The petitioners' entitlement to the no objection certificate therefore survived the later circular, and mandamus was issued for the certificate and the consequential import licence to the extent admissible on the date of application. Case-Laws Companies Law Mon, 03 Oct 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=283447