https://www.taxtmi.com/caselaws?id=408369 Article 14 of the Plant Quarantine (Regulations of Import into India) Order, 2003 permits one-time relaxation of import conditions in appropriate cases, and that discretion could not be refused merely because an objection had earlier been raised. For a perishable consignment of raw cashew nuts intended for processing and re-export, the availability of fumigation through an accredited treatment provider and the existence of comparable relaxations supported consideration on merits. The apprehension of creating an adverse precedent was not treated as a valid ground to deny relaxation. The refusal was therefore unjustified, and the order was set aside with directions to allow fumigation and proceed under Article 14. en-us Thu, 06 May 2021 00:00:00 +0530 Tue, 08 Jun 2021 14:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=408369 Article 14 of the Plant Quarantine (Regulations of Import into India) Order, 2003 permits one-time relaxation of import conditions in appropriate cases, and that discretion could not be refused merely because an objection had earlier been raised. For a perishable consignment of raw cashew nuts intended for processing and re-export, the availability of fumigation through an accredited treatment provider and the existence of comparable relaxations supported consideration on merits. The apprehension of creating an adverse precedent was not treated as a valid ground to deny relaxation. The refusal was therefore unjustified, and the order was set aside with directions to allow fumigation and proceed under Article 14. Case-Laws Customs Thu, 06 May 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=408369