https://www.taxtmi.com/caselaws?id=799273 Advance Authorisation imports of natural rubber are exempt from the port restrictions imposed by Notification No. 32/2015-2020 under Notification No. 11/2015-2020. Following in-principle approval to exit the EOU Scheme, the importer obtained an Advance Authorisation under the Foreign Trade Policy, 2023, enabling imports through Hazira Port. These subsequent approvals were relied on as rendering the challenge to the port-restriction notification unnecessary. The notification's validity had previously been upheld in separate proceedings. en-us Wed, 16 Sep 2026 00:00:00 +0530 Sat, 19 Sep 2026 08:20:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799273 Advance Authorisation imports of natural rubber are exempt from the port restrictions imposed by Notification No. 32/2015-2020 under Notification No. 11/2015-2020. Following in-principle approval to exit the EOU Scheme, the importer obtained an Advance Authorisation under the Foreign Trade Policy, 2023, enabling imports through Hazira Port. These subsequent approvals were relied on as rendering the challenge to the port-restriction notification unnecessary. The notification's validity had previously been upheld in separate proceedings. Case-Laws Customs Wed, 16 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799273