https://www.taxtmi.com/caselaws?id=796380 Export prohibition on sugar, introduced in public interest to protect domestic availability, closing stocks and price stability, operates prospectively as a reasonable restriction and is not displaced by commercial hardship absent arbitrariness, perversity, mala fides or irrationality. Quota allocation under essential-commodity controls and export restrictions under foreign-trade law serve distinct purposes. Private export contracts, advance remittances and mill-level quota allocations do not create an enforceable right for merchant exporters to export after prohibition. Transitional exports require compliance with prescribed pre-existing irrevocable commercial letter of credit, registration and physical export-pipeline or export-clearance conditions. Promissory estoppel requires supporting material, while legitimate expectation cannot prevent a later public-interest policy change. en-us Mon, 03 Aug 2026 00:00:00 +0530 Wed, 05 Aug 2026 08:48:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796380 Export prohibition on sugar, introduced in public interest to protect domestic availability, closing stocks and price stability, operates prospectively as a reasonable restriction and is not displaced by commercial hardship absent arbitrariness, perversity, mala fides or irrationality. Quota allocation under essential-commodity controls and export restrictions under foreign-trade law serve distinct purposes. Private export contracts, advance remittances and mill-level quota allocations do not create an enforceable right for merchant exporters to export after prohibition. Transitional exports require compliance with prescribed pre-existing irrevocable commercial letter of credit, registration and physical export-pipeline or export-clearance conditions. Promissory estoppel requires supporting material, while legitimate expectation cannot prevent a later public-interest policy change. Case-Laws Customs Mon, 03 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796380