https://www.taxtmi.com/caselaws?id=792043 The Foreign Trade Policy's relaxation framework under paragraphs 2.59 and 2.60 permits relief for genuine hardship and adverse trade impact, and contemplates personal hearing in grievance redressal. A rejection of a request to treat two export shipments under the Advance Authorisation Scheme was found to be mechanical because the hardship plea based on technical transmission failure was not meaningfully examined, and the request for hearing was not effectively addressed. The Delhi High Court treated this as non-application of mind and a breach of natural justice, and the impugned orders were set aside for fresh decision after an effective personal hearing and a reasoned order. en-us Fri, 08 May 2026 00:00:00 +0530 Fri, 22 May 2026 07:06:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792043 The Foreign Trade Policy's relaxation framework under paragraphs 2.59 and 2.60 permits relief for genuine hardship and adverse trade impact, and contemplates personal hearing in grievance redressal. A rejection of a request to treat two export shipments under the Advance Authorisation Scheme was found to be mechanical because the hardship plea based on technical transmission failure was not meaningfully examined, and the request for hearing was not effectively addressed. The Delhi High Court treated this as non-application of mind and a breach of natural justice, and the impugned orders were set aside for fresh decision after an effective personal hearing and a reasoned order. Case-Laws Customs Fri, 08 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792043