https://www.taxtmi.com/caselaws?id=152007 Denial of DFIA clearance for imported cocoa powder under Chapter heading 1805 was treated as unsustainable because the communication carried no reasons and the importer was not heard before the adverse decision. A reasoned, speaking order was required before finally refusing the benefit claimed under the licences. The matter was therefore remanded to the Commissioner for fresh consideration after hearing the importer, with directions to pass a speaking order within the stipulated time. en-us Thu, 24 Sep 2009 00:00:00 +0530 Fri, 21 Jun 2013 12:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152007 Denial of DFIA clearance for imported cocoa powder under Chapter heading 1805 was treated as unsustainable because the communication carried no reasons and the importer was not heard before the adverse decision. A reasoned, speaking order was required before finally refusing the benefit claimed under the licences. The matter was therefore remanded to the Commissioner for fresh consideration after hearing the importer, with directions to pass a speaking order within the stipulated time. Case-Laws Customs Thu, 24 Sep 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152007