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2010 (3) TMI 373 - HC - CustomsBan on export of rice- the common issue involved is relating to export of rice. Submission of petitioner that said petitions related to ban on export and here challenge was against retrospective application of executive directions introducing new modalities as regard export. Revenue not able to dispute distinction. Rice- Export restrictions- petitioner allowed export of Non-Basmati Rice to South Africa against tripartite agreement between authorized agency, importer and the petitioner exporter but shipments held in abeyance and new guidelines issued stating that authorized agency to procure rice only through PSUs and there will be no associate exporters. Guideline not provide as to manner in which contract which are half way through, be dealt with. No material brought on record to support action of withholding of exports. Contracts which has been already acted upon cannot be done away otherwise that in course of law. New policy always effective prospectively. No executive decision capable of being applied retrospectively. Directions for withholding exports without authority of law.
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