https://www.taxtmi.com/caselaws?id=44173 Where REP licences were credibly shown to have been lost in postal transit and there was no allegation of misuse, the Delhi High Court held that the duplicate-issue guidelines had to be construed liberally. The authority had received prompt intimation of the blank papers and suspended the licences to prevent misuse, bringing the matter within the scope of loss in transit contemplated by the circular. On that basis, the refusal to issue duplicate licences was quashed and directions were issued to grant duplicates in accordance with law. en-us Wed, 08 Nov 1995 00:00:00 +0530 Wed, 23 Jun 2010 15:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44173 Where REP licences were credibly shown to have been lost in postal transit and there was no allegation of misuse, the Delhi High Court held that the duplicate-issue guidelines had to be construed liberally. The authority had received prompt intimation of the blank papers and suspended the licences to prevent misuse, bringing the matter within the scope of loss in transit contemplated by the circular. On that basis, the refusal to issue duplicate licences was quashed and directions were issued to grant duplicates in accordance with law. Case-Laws Customs Wed, 08 Nov 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44173