https://www.taxtmi.com/caselaws?id=431160 A policy amendment under the Foreign Trade Policy clarified that, for service exports, an Importer-Exporter Code is required only when the exporter seeks benefits under the scheme, addressing the grievance that an active code had to exist at the time services were rendered. The Delhi HC treated this amendment as removing the core basis of the challenge and declined further merits adjudication of the individual writ claims. It left any remaining grievances and other reliefs to be pursued before the competent authorities in accordance with law. en-us Mon, 05 Dec 2022 00:00:00 +0530 Wed, 07 Dec 2022 05:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=431160 A policy amendment under the Foreign Trade Policy clarified that, for service exports, an Importer-Exporter Code is required only when the exporter seeks benefits under the scheme, addressing the grievance that an active code had to exist at the time services were rendered. The Delhi HC treated this amendment as removing the core basis of the challenge and declined further merits adjudication of the individual writ claims. It left any remaining grievances and other reliefs to be pursued before the competent authorities in accordance with law. Case-Laws Customs Mon, 05 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=431160