https://www.taxtmi.com/caselaws?id=434800 The Foreign Trade Policy permits goods already imported, shipped or arrived in advance, if warehoused, to be cleared against a later authorisation, and the DGFT may issue public notices only to implement the policy, not amend it. A condition excluding warehoused goods already at Indian ports before the TRQ licence date was treated as contrary to paragraph 2.13 and beyond the DGFT's procedural power. The impugned condition was therefore held ultra vires and liable to be quashed, together with the corresponding TRQ condition, and the petitioner was held entitled to refund of excess duty and return of the bank guarantee. en-us Thu, 16 Feb 2023 00:00:00 +0530 Tue, 26 Sep 2023 11:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=434800 The Foreign Trade Policy permits goods already imported, shipped or arrived in advance, if warehoused, to be cleared against a later authorisation, and the DGFT may issue public notices only to implement the policy, not amend it. A condition excluding warehoused goods already at Indian ports before the TRQ licence date was treated as contrary to paragraph 2.13 and beyond the DGFT's procedural power. The impugned condition was therefore held ultra vires and liable to be quashed, together with the corresponding TRQ condition, and the petitioner was held entitled to refund of excess duty and return of the bank guarantee. Case-Laws Customs Thu, 16 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434800