Frost International Limited vs Union Of India & Ors

The Supreme Court allowed the civil appeal and set aside the impugned order, remitting the matter to the High Court for de novo consideration of the Regulations dated 16th March 2009, Guidelines dated 24th January 1992, and Notification No.16/2005 dated 30th December 2005. The Court emphasized that these documents were not presented before the High Court during the initial proceedings and directed the High Court to assess their applicability, including any retrospective effect. The outcome was a remand for further examination without costs.