https://www.taxtmi.com/caselaws?id=116158 Customs authorities cannot sustain demand or deny exemption for alleged breach of export obligations and value addition norms before the competent monitoring authority, such as the DGFT or Development Commissioner, has first recorded its finding. The Tribunal held that the impugned order was unsustainable because it confirmed duty and interest without awaiting that determination. It set aside the order and remanded the matter for de novo adjudication, directing reconsideration after the competent authority's action and after granting the appellant a full opportunity to be heard. en-us Tue, 08 Mar 2005 00:00:00 +0530 Fri, 08 Jun 2012 14:12:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116158 Customs authorities cannot sustain demand or deny exemption for alleged breach of export obligations and value addition norms before the competent monitoring authority, such as the DGFT or Development Commissioner, has first recorded its finding. The Tribunal held that the impugned order was unsustainable because it confirmed duty and interest without awaiting that determination. It set aside the order and remanded the matter for de novo adjudication, directing reconsideration after the competent authority's action and after granting the appellant a full opportunity to be heard. Case-Laws Customs Tue, 08 Mar 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116158