https://www.taxtmi.com/caselaws?id=787458 Administrative determinations of entitlement under the Foreign Trade Policy must be supported by contemporaneous, adequate reasons that address the substance of the applicant's contentions and relevant comparators; where a review body issues a decision rejecting condonation of delay without recording adequate reasons or dealing with comparators, that decision is vulnerable to challenge and may be set aside and remitted for fresh consideration. The text explains that absence of articulated reasons cannot be cured by after the fact explanations and mandates reexamination by the Review Committee with a reasoned order within a reasonable time. en-us Tue, 17 Feb 2026 00:00:00 +0530 Fri, 06 Mar 2026 08:30:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787458 Administrative determinations of entitlement under the Foreign Trade Policy must be supported by contemporaneous, adequate reasons that address the substance of the applicant's contentions and relevant comparators; where a review body issues a decision rejecting condonation of delay without recording adequate reasons or dealing with comparators, that decision is vulnerable to challenge and may be set aside and remitted for fresh consideration. The text explains that absence of articulated reasons cannot be cured by after the fact explanations and mandates reexamination by the Review Committee with a reasoned order within a reasonable time. Case-Laws Customs Tue, 17 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787458