https://www.taxtmi.com/caselaws?id=414212 Clause 14 of the Plant Quarantine Order permits relaxation of import conditions in public interest, and a local plant quarantine officer may grant only a one-time exception. If relaxation is sought again, the matter must be referred to the Joint Secretary (Plant Protection), so the authority must first verify whether any prior relaxation was actually granted before rejecting the request. An order refusing relaxation on an unverified assumption of earlier benefit shows non-application of mind and cannot stand if the statutory referral route for second or subsequent requests is ignored. Fresh consideration is therefore required under the correct relaxation framework. en-us Mon, 04 Oct 2021 00:00:00 +0530 Sat, 30 Oct 2021 16:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=414212 Clause 14 of the Plant Quarantine Order permits relaxation of import conditions in public interest, and a local plant quarantine officer may grant only a one-time exception. If relaxation is sought again, the matter must be referred to the Joint Secretary (Plant Protection), so the authority must first verify whether any prior relaxation was actually granted before rejecting the request. An order refusing relaxation on an unverified assumption of earlier benefit shows non-application of mind and cannot stand if the statutory referral route for second or subsequent requests is ignored. Fresh consideration is therefore required under the correct relaxation framework. Case-Laws Customs Mon, 04 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=414212