https://www.taxtmi.com/caselaws?id=395765 Section 5 of the Foreign Trade (Development and Regulation) Act, 1992 vests power to frame and amend the Foreign Trade Policy in the Central Government, while the DGFT's role is limited to advising and implementing that policy. A public notice issued under the Handbook of Procedures cannot be used to alter the substantive policy framework, even if it is issued under the procedure-setting power in Paragraph 1.03 of FTP 2015-2020. On that basis, the exclusion of gold medallions, coins, and fully mechanised jewellery from advance authorisation was treated as a substantive policy change, not a procedural clarification, and the notice was liable to be quashed. en-us Tue, 11 Feb 2020 00:00:00 +0530 Wed, 11 Nov 2020 14:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=395765 Section 5 of the Foreign Trade (Development and Regulation) Act, 1992 vests power to frame and amend the Foreign Trade Policy in the Central Government, while the DGFT's role is limited to advising and implementing that policy. A public notice issued under the Handbook of Procedures cannot be used to alter the substantive policy framework, even if it is issued under the procedure-setting power in Paragraph 1.03 of FTP 2015-2020. On that basis, the exclusion of gold medallions, coins, and fully mechanised jewellery from advance authorisation was treated as a substantive policy change, not a procedural clarification, and the notice was liable to be quashed. Case-Laws Customs Tue, 11 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=395765