https://www.taxtmi.com/caselaws?id=752030 Delhi HC dismissed appellant's appeal seeking permission to export 11,000 MT of non-basmati white rice after government imposed immediate export ban. Despite appellant's claim of substantial compliance with exemption conditions due to circumstances beyond control (lack of port storage space, vessel non-berthing), court held that each exemption condition must be strictly fulfilled as they are independent requirements. Appellant failed to satisfy essential conditions in any of the five independent exemptions available under the notification. Court emphasized that strict compliance furthers government's objective of averting food crisis, rejecting doctrine of substantial compliance for directory requirements. en-us Tue, 30 Apr 2024 00:00:00 +0530 Sat, 04 Jan 2025 11:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=752030 Delhi HC dismissed appellant's appeal seeking permission to export 11,000 MT of non-basmati white rice after government imposed immediate export ban. Despite appellant's claim of substantial compliance with exemption conditions due to circumstances beyond control (lack of port storage space, vessel non-berthing), court held that each exemption condition must be strictly fulfilled as they are independent requirements. Appellant failed to satisfy essential conditions in any of the five independent exemptions available under the notification. Court emphasized that strict compliance furthers government's objective of averting food crisis, rejecting doctrine of substantial compliance for directory requirements. Case-Laws Customs Tue, 30 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=752030