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    <title>2020 (3) TMI 274 - MADRAS HIGH COURT</title>
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    <description>The court ruled in favor of the petitioner, directing the respondents to reconsider the applications challenging rejection letters issued under the Foreign Trade Policy. The petitioner, an exporter of industrial valves, had missed specified time limits for seeking concessions but relied on a Gujarat High Court judgment upheld by the Supreme Court regarding similar concessions for valves. A subsequent Trade Notice confirmed valves&#039; eligibility for concessions, leading the court to find the rejection of the petitioner&#039;s applications as time-barred unjustified.</description>
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      <description>The court ruled in favor of the petitioner, directing the respondents to reconsider the applications challenging rejection letters issued under the Foreign Trade Policy. The petitioner, an exporter of industrial valves, had missed specified time limits for seeking concessions but relied on a Gujarat High Court judgment upheld by the Supreme Court regarding similar concessions for valves. A subsequent Trade Notice confirmed valves&#039; eligibility for concessions, leading the court to find the rejection of the petitioner&#039;s applications as time-barred unjustified.</description>
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