https://www.taxtmi.com/caselaws?id=426099 Authorities were justified in refusing further revalidation of advance licences where the applicant had already received extensions up to 30 months and failed to comply with the revised input condition under the governing circular. The later foreign trade policy and handbook provisions did not create a right to revalidation on these facts. Because the rejection rested on binding executive instructions and specialised policy decisions, the writ court should not substitute its own view in judicial review. The refusal to revalidate the licences was therefore upheld and the challenge failed. en-us Thu, 30 Jun 2022 00:00:00 +0530 Sun, 07 Aug 2022 21:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=426099 Authorities were justified in refusing further revalidation of advance licences where the applicant had already received extensions up to 30 months and failed to comply with the revised input condition under the governing circular. The later foreign trade policy and handbook provisions did not create a right to revalidation on these facts. Because the rejection rested on binding executive instructions and specialised policy decisions, the writ court should not substitute its own view in judicial review. The refusal to revalidate the licences was therefore upheld and the challenge failed. Case-Laws Customs Thu, 30 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=426099