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    <title>2024 (10) TMI 516 - GAUHATI HIGH COURT</title>
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    <description>The petition concerned a request under the EPCG scheme for waiver of export obligation and the duty-saved amount. The High Court did not decide the claim on merits, including the plea of promissory estoppel, and instead directed the competent customs authority to consider the representations, recommendations, and factual background, then pass a speaking order within the stipulated time. Interim protection against coercive action was continued until that decision. The operative effect was administrative reconsideration of the claim, with restraint preserved pending the authority&#039;s reasoned determination.</description>
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      <description>The petition concerned a request under the EPCG scheme for waiver of export obligation and the duty-saved amount. The High Court did not decide the claim on merits, including the plea of promissory estoppel, and instead directed the competent customs authority to consider the representations, recommendations, and factual background, then pass a speaking order within the stipulated time. Interim protection against coercive action was continued until that decision. The operative effect was administrative reconsideration of the claim, with restraint preserved pending the authority&#039;s reasoned determination.</description>
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