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2008 (8) TMI 44 - SUPREME COURTHC directed for conversion of Special Imprest Licence into Project Import Licence - It is trite that no man should suffer a wrong by technical procedure of irregularities - The Rules or procedures are the handmaids of justice and not the mistress of the justice - held that order of forfeiture against the appellant was uncalled for so there was no justifiable reason for the DGFT for not releasing CCS amount - release of the CCS claim which has been ordered alongwith interest @ 9%
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