Conditions mentioned in CBEC Circular on compliance of which Accreditation is dependent cannot be said to be arbitrary or violative of fundamental rights

Shah Pulp & Paper Mills Limited Vs. UOI (Delhi High Court)– In considering the challenge to the validity of paragraph 7 (iii), it has become necessary for the Court to advert in some detail to the background underlying the promulgation of the scheme. The scheme, when it was issued initially on 24 November 2005 was designed to promote an expeditious facilitation of import cargo. The scheme seeks to balance the need of the trade and industry for facilitation on the one hand with the enforcement concerns of the department. An importer who is registered as an accredited client becomes en...