Natural justice in deemed export claims: denial without notice or document review requires fresh consideration after hearing.

Entitlement to deemed export benefit could not be decided without notice, an effective hearing, and consideration of the petitioners' documents. The dispute concerned a claim that imported components were assembled in India and supplied as a finished product, allegedly bringing the petitioners within the Foreign Trade Policy definition of "manufacturer". Because the authority acted without examining the material relied on and without hearing the petitioners, the decision-making process was treated as contrary to natural justice. The impugned communication was treated as a show-cause notice, and the matter was remitted for fresh consideration after receipt of the petitioners' reply and supporting documents.

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Issues: Whether the petitioners were denied deemed export benefit without consideration of their documents and without an opportunity of hearing, and whether the impugned communication required interference.

Analysis: The dispute turned on the petitioners' claim that they imported components, assembled them in India, and supplied the finished product, thereby falling within the definition of "manufacturer" under the Foreign Trade Policy and qualifying for deemed export benefits. The respondents had decided the matter without issuing notice or examining the documents relied upon by the petitioners. In view of this lack of opportunity and non-consideration of relevant material, the decision-making process was found to be contrary to natural justice. The appropriate course was to require a fresh decision after hearing the petitioners and considering their reply and documents.

Conclusion: The impugned communication was treated as a show-cause notice, and the matter was remitted to the competent authority for fresh consideration after receiving the petitioners' reply and supporting documents.

Final Conclusion: The petitioners obtained a limited substantive remedy by securing reconsideration of their claim, but the entitlement to deemed export benefit was left to be decided afresh by the authority.

Ratio Decidendi: A decision affecting entitlement to export-linked benefits cannot stand where it is taken without notice and without consideration of relevant supporting material; such matters must be decided afresh after affording an effective opportunity of hearing.

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