https://www.taxtmi.com/caselaws?id=34017 The Supreme Court set aside the High Court's decision in a case concerning the validity of a Sandal Wood Oil export license and extension requests. The Court emphasized the distinction between regulation and prohibition in trade policies under Section 51 of the Customs Act, 1962. It held that the High Court's direction to consider the extension request was not in line with the Act, leading to the appeal being allowed and the impugned judgment being set aside. The focus remained on legal interpretation rather than the respondent's rights under a new government policy. en-us Fri, 11 May 2007 00:00:00 +0530 Sun, 05 Jul 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34017 The Supreme Court set aside the High Court's decision in a case concerning the validity of a Sandal Wood Oil export license and extension requests. The Court emphasized the distinction between regulation and prohibition in trade policies under Section 51 of the Customs Act, 1962. It held that the High Court's direction to consider the extension request was not in line with the Act, leading to the appeal being allowed and the impugned judgment being set aside. The focus remained on legal interpretation rather than the respondent's rights under a new government policy. Case-Laws Customs Fri, 11 May 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34017