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<h1>Supreme Court Overturns High Court Decision, Emphasizes Natural Justice</h1> The Supreme Court allowed the appeals, setting aside the orders of the High Court and DGHS. The case was remitted back to the DGHS to issue a fresh order ... N/N. 64/88-Cus. dated 1st March, 1988 - import of medical instruments - principles of Natural Justice - Held that: - case is remitted back to the DGHS to pass a fresh order in accordance with law after affording due opportunity to the appellants to put forth their case. Issues:Violation of principles of natural justice in withdrawal of exemption certificate from payment of customs duty on medical instruments.Analysis:The Supreme Court, comprising MR. ASHOK BHAN, MR. H.S. BEDI, and MR. V.S. SIRPURKAR, JJ, addressed the issue of the Director General Health Services (DGHS) withdrawing/canceling the exemption certificate for customs duty on imported medical instruments without following principles of natural justice. It was observed that the DGHS had not provided the appellants with a fair opportunity to present their case before taking such action, which was deemed a violation of natural justice principles.During the proceedings, Mr. Amrendra Sharan, learned Additional Solicitor General, acknowledged the procedural irregularities and proposed that the impugned orders of the High Court and DGHS be set aside. He suggested remitting the case back to the DGHS for a fresh decision in compliance with the law, ensuring that the appellants are given a proper chance to present their viewpoint. Additionally, it was directed that the appellants should receive a copy of the inspection report conducted on specific dates.Consequently, the Supreme Court allowed the appeals, setting aside the orders of the High Court and DGHS. The case was remitted back to the DGHS to issue a fresh order after providing the appellants with a fair opportunity to present their case, thus upholding the principles of natural justice. It was emphasized that all contentions remained open for further consideration in the subsequent proceedings.
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