https://www.taxtmi.com/caselaws?id=432853 An import allocation scheme tied to a judicially fixed ceiling must be administered only on the basis of production capacities existing on the specified cut-off date. Post-cut-off enhancement of a unit's capacity, even if later recognised by regulatory consent to operate, cannot be used to revise the inter se distribution or enlarge that unit's share of raw petroleum coke. DGFT public notices had to remain consistent with the Supreme Court's ceiling and could not alter the underlying capacity base administratively. The allocation made by relying on enhanced post-cut-off capacity was therefore invalid, and the impugned allocation was set aside with directions to redraw the distribution in accordance with the court's findings. en-us Tue, 10 Jan 2023 00:00:00 +0530 Mon, 26 Jun 2023 10:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=432853 An import allocation scheme tied to a judicially fixed ceiling must be administered only on the basis of production capacities existing on the specified cut-off date. Post-cut-off enhancement of a unit's capacity, even if later recognised by regulatory consent to operate, cannot be used to revise the inter se distribution or enlarge that unit's share of raw petroleum coke. DGFT public notices had to remain consistent with the Supreme Court's ceiling and could not alter the underlying capacity base administratively. The allocation made by relying on enhanced post-cut-off capacity was therefore invalid, and the impugned allocation was set aside with directions to redraw the distribution in accordance with the court's findings. Case-Laws Customs Tue, 10 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=432853