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    <title>1997 (2) TMI 145 - HIGH COURT AT CALCUTTA</title>
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    <description>An administrative authority implementing an adopted remission policy cannot add an unstated cut-off date to deny demurrage remission to one consignee while granting the benefit to others similarly situated. The Port Trust&#039;s refusal was based on a condition not found in the Ministry guidelines or the adopted resolution, and thus depended on irrelevant considerations while ignoring the governing policy. That departure from the stated remission scheme was held arbitrary, discriminatory, and violative of Article 14. The rejection was set aside and the matter remitted for a comparable decision in accordance with the adopted policy.</description>
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      <title>1997 (2) TMI 145 - HIGH COURT AT CALCUTTA</title>
      <link>https://www.taxtmi.com/caselaws?id=45217</link>
      <description>An administrative authority implementing an adopted remission policy cannot add an unstated cut-off date to deny demurrage remission to one consignee while granting the benefit to others similarly situated. The Port Trust&#039;s refusal was based on a condition not found in the Ministry guidelines or the adopted resolution, and thus depended on irrelevant considerations while ignoring the governing policy. That departure from the stated remission scheme was held arbitrary, discriminatory, and violative of Article 14. The rejection was set aside and the matter remitted for a comparable decision in accordance with the adopted policy.</description>
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      <pubDate>Tue, 18 Feb 1997 00:00:00 +0530</pubDate>
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