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    <title>2021 (1) TMI 524 - MADRAS HIGH COURT</title>
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    <description>The Court held that a Trade Notification issued under Section 3 of the Foreign Trade (Development and Regulation) Act cannot be amended by a Trade Notice. The Trade Notice in question, which relaxed import restrictions for certain entities, was deemed to be an impermissible amendment to the original Notification. Consequently, Trade Notice No.50/2019-20 was set aside, emphasizing that any amendments should comply with the statutory procedure. The respondents were permitted to issue further amendments following the prescribed legal process. The writ petition was allowed with no order as to costs.</description>
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      <title>2021 (1) TMI 524 - MADRAS HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=402932</link>
      <description>The Court held that a Trade Notification issued under Section 3 of the Foreign Trade (Development and Regulation) Act cannot be amended by a Trade Notice. The Trade Notice in question, which relaxed import restrictions for certain entities, was deemed to be an impermissible amendment to the original Notification. Consequently, Trade Notice No.50/2019-20 was set aside, emphasizing that any amendments should comply with the statutory procedure. The respondents were permitted to issue further amendments following the prescribed legal process. The writ petition was allowed with no order as to costs.</description>
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