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We have read the order of the High Court (see [2000] 241 ITR 124) and the statement of case. Given the facts and circumstances, we do not think that any interference with the order of the High Court is called for. 2. The civil appeals are dismissed.
This amendment was merely for simplifying the procedure for the filing of deemed export claims especially in cases involving a large number of supplies to different project authorities and would be applicable to all such deemed exports effected prior to 01.04.2001 as well.
The Central Government if satisfied that the circumstances have arisen and if found in public interest, after recording the reasons in writing, may relax any of the directions mentioned above either generally or for any specified period, subject to such terms and conditions, as Government may specify, for avoiding any hardship to any Nidhi or a class of Nidhis .
The Central Government, if satisfied that the circumstances have arisen and if found in public interest, after recording the reasons in writing, may relax any of the directions mentioned above either generally or for any specified period, subject to such terms and conditions, as the Central Government may specify, for avoiding any hardship to any Nidhi or a class of Nidhis for proper working of nidhis.
