https://www.taxtmi.com/caselaws?id=308866 DGFT's public notice correcting the DEPB entry for Chlorhexidine Gluconate was treated as a rectification with retrospective effect from 1.4.2002 because the omission from the later rate list was inadvertent. The refusal to convert DFRC Shipping Bills into DEPB Shipping Bills was unsustainable where the impugned communication relied on a customs circular but gave no clear reasons showing why the circular requirements were not met. Later explanations in an affidavit could not cure the defect, because an administrative order must stand on the reasons recorded in it. The refusal was quashed and conversion was directed. en-us Fri, 04 Mar 2005 00:00:00 +0530 Fri, 28 Jul 2023 12:44:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=308866 DGFT's public notice correcting the DEPB entry for Chlorhexidine Gluconate was treated as a rectification with retrospective effect from 1.4.2002 because the omission from the later rate list was inadvertent. The refusal to convert DFRC Shipping Bills into DEPB Shipping Bills was unsustainable where the impugned communication relied on a customs circular but gave no clear reasons showing why the circular requirements were not met. Later explanations in an affidavit could not cure the defect, because an administrative order must stand on the reasons recorded in it. The refusal was quashed and conversion was directed. Case-Laws Indian Laws Fri, 04 Mar 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=308866