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<h1>Court overturns withdrawal of duty exemption, citing violation of natural justice principles. Procedural fairness upheld.</h1> The court set aside the decision to withdraw the eligibility certificate for duty exemption on imported medical equipment, citing a violation of ... Exemption - Medical equipment Issues:1. Withdrawal of eligibility certificate for duty exemption on imported medical equipment.2. Violation of principles of natural justice in passing the impugned order.Analysis:1. The petitioner, a medical college hospital, imported medical equipment claiming duty exemption under a specific notification. An eligibility certificate was obtained from the Director General of Health Services for this purpose. The petitioner imported various machines between 1990 and 1993 without executing a bond for duty exemption security. Eight years later, the authorities withdrew the eligibility certificate without prior notice or hearing, leading to the petitioner challenging this decision in court.2. The petitioner argued that the withdrawal of the eligibility certificate without issuing a show cause notice or providing an opportunity to be heard violated principles of natural justice. The court agreed, emphasizing that the authorities should have followed due process by notifying the petitioner and allowing a hearing before canceling the certificate. As a result, the court set aside the impugned order, reserving the option for the authorities to issue a fresh order after following the proper procedure of issuing a show cause notice and providing a reasonable opportunity for the petitioner to present their case.Overall, the court held that the actions of the authorities in withdrawing the eligibility certificate without adhering to principles of natural justice were unjust, leading to the order being set aside. The judgment emphasized the importance of procedural fairness and the right to be heard before adverse decisions are made, highlighting the need for proper notice and opportunity for affected parties to present their case.
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