https://www.taxtmi.com/caselaws?id=447397 Limited judicial review under Article 226 did not justify interference with the DGFT's refusal to allow domestic procurement of raw material or to grant export-obligation related reliefs. The decision was found to have been taken after hearing the applicant, and the process was held to be fair. Permission to source copper from the domestic market was inconsistent with the Foreign Trade Policy because advance authorisation covers duty-free import of inputs physically incorporated in the export product, subject to the actual user condition and non-transferability even after export obligation is met. No breach of the Foreign Trade Policy or Handbook of Procedures was shown. en-us Fri, 08 Dec 2023 00:00:00 +0530 Mon, 25 Dec 2023 09:25:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447397 Limited judicial review under Article 226 did not justify interference with the DGFT's refusal to allow domestic procurement of raw material or to grant export-obligation related reliefs. The decision was found to have been taken after hearing the applicant, and the process was held to be fair. Permission to source copper from the domestic market was inconsistent with the Foreign Trade Policy because advance authorisation covers duty-free import of inputs physically incorporated in the export product, subject to the actual user condition and non-transferability even after export obligation is met. No breach of the Foreign Trade Policy or Handbook of Procedures was shown. Case-Laws Customs Fri, 08 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447397