https://www.taxtmi.com/caselaws?id=471919 Clause 4.13 of the Export and Import Policy does not provide an efficacious alternative remedy where no policy interpretation or classification question arises and the challenge concerns a circular's authority and validity. The DEPB notification granted credit for woven gents jackets, with or without lining, without the disputed value cap. A clarificatory circular imposing that cap substantively curtailed the notified entitlement and operated as an amendment. Such curtailment requires statutory authority and compliance with the prescribed amendment and notification procedure. DEPB applications for those jackets must therefore be assessed under the prevailing rules without the cap. en-us Mon, 16 Apr 2001 00:00:00 +0530 Wed, 23 Sep 2026 15:42:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=471919 Clause 4.13 of the Export and Import Policy does not provide an efficacious alternative remedy where no policy interpretation or classification question arises and the challenge concerns a circular's authority and validity. The DEPB notification granted credit for woven gents jackets, with or without lining, without the disputed value cap. A clarificatory circular imposing that cap substantively curtailed the notified entitlement and operated as an amendment. Such curtailment requires statutory authority and compliance with the prescribed amendment and notification procedure. DEPB applications for those jackets must therefore be assessed under the prevailing rules without the cap. Case-Laws Indian Laws Mon, 16 Apr 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=471919