https://www.taxtmi.com/caselaws?id=450415 A writ of mandamus cannot compel authorities to permit export contrary to a valid export notification, and exemption clauses in such a notification must be strictly satisfied. The court found that the exporter did not meet the prescribed exceptional conditions, including loading, vessel arrival or berthing, customs handover, or entry into the customs station supported by verifiable time-stamped evidence, nor any specific governmental permission for food-security related export. Substantial compliance was inapplicable because the requirements went to the essence of the exemption, and the later trade notice did not cure the failure to satisfy the substantive preconditions. The challenge therefore failed, and export permission was refused. en-us Fri, 16 Feb 2024 00:00:00 +0530 Wed, 28 Jan 2026 14:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450415 A writ of mandamus cannot compel authorities to permit export contrary to a valid export notification, and exemption clauses in such a notification must be strictly satisfied. The court found that the exporter did not meet the prescribed exceptional conditions, including loading, vessel arrival or berthing, customs handover, or entry into the customs station supported by verifiable time-stamped evidence, nor any specific governmental permission for food-security related export. Substantial compliance was inapplicable because the requirements went to the essence of the exemption, and the later trade notice did not cure the failure to satisfy the substantive preconditions. The challenge therefore failed, and export permission was refused. Case-Laws Customs Fri, 16 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450415