https://www.taxtmi.com/caselaws?id=433887 Regularisation of zero-duty EPCG authorisations by payment of duty and interest, followed by availing SHIS benefits under the applicable foreign trade policy, was treated as consistent with the policy framework. The DGFT's clarification, supported by its counter-affidavit, and the revised DRI instructions both indicated no objection to that position. The court applied the principle that once the licensing authority has accepted the licence position and has not questioned it, customs authorities cannot deny the consequential benefit on a different footing. On that basis, the impugned order was held unsustainable and the writ petition was allowed. en-us Wed, 08 Feb 2023 00:00:00 +0530 Sat, 11 Feb 2023 10:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=433887 Regularisation of zero-duty EPCG authorisations by payment of duty and interest, followed by availing SHIS benefits under the applicable foreign trade policy, was treated as consistent with the policy framework. The DGFT's clarification, supported by its counter-affidavit, and the revised DRI instructions both indicated no objection to that position. The court applied the principle that once the licensing authority has accepted the licence position and has not questioned it, customs authorities cannot deny the consequential benefit on a different footing. On that basis, the impugned order was held unsustainable and the writ petition was allowed. Case-Laws Customs Wed, 08 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=433887