https://www.taxtmi.com/caselaws?id=43207 Where an import policy and Open General Licence required eligible importers to register contracts within the stipulated time and complete stamping before clearance, the registering authority had no implied discretion to refuse registration on substantive policy grounds. Refusal was permissible only for formal defects or non-compliance with the stated procedural requirements. An internal decision that the goods would not be allowed for a particular end use could not override the declared policy, which could be changed only through a duly notified amendment by the competent authority. On that construction, the refusal to register the contracts was unlawful and the importer was entitled to registration. en-us Wed, 09 May 1990 00:00:00 +0530 Wed, 16 Jun 2010 17:24:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43207 Where an import policy and Open General Licence required eligible importers to register contracts within the stipulated time and complete stamping before clearance, the registering authority had no implied discretion to refuse registration on substantive policy grounds. Refusal was permissible only for formal defects or non-compliance with the stated procedural requirements. An internal decision that the goods would not be allowed for a particular end use could not override the declared policy, which could be changed only through a duly notified amendment by the competent authority. On that construction, the refusal to register the contracts was unlawful and the importer was entitled to registration. Case-Laws Customs Wed, 09 May 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43207