https://www.taxtmi.com/caselaws?id=46989 The Export and Import Policy, 1997-2002 and the Handbook of Procedures were read as a single duty exemption and remission scheme, and the revalidation and general validity provisions were held applicable to an Annual Advance Licence. On that basis, the authorities could not retrospectively cancel an extension that had already been granted and acted upon during the operative policy period. The cancellation of revalidation was therefore not justified, the extended licence period was upheld, and the impugned communications were quashed. en-us Tue, 06 Jan 2004 00:00:00 +0530 Mon, 26 Jul 2010 12:41:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46989 The Export and Import Policy, 1997-2002 and the Handbook of Procedures were read as a single duty exemption and remission scheme, and the revalidation and general validity provisions were held applicable to an Annual Advance Licence. On that basis, the authorities could not retrospectively cancel an extension that had already been granted and acted upon during the operative policy period. The cancellation of revalidation was therefore not justified, the extended licence period was upheld, and the impugned communications were quashed. Case-Laws Customs Tue, 06 Jan 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46989