https://www.taxtmi.com/caselaws?id=203490 An order refusing to grant or renew a licence was found unsustainable because it did not address the petitioners' claim that they held a value-based advance licence, not a quantity-based advance licence. The authority relied on a notice demanding customs duty and interest for alleged excess exports, but gave no reasoned linkage between the submissions made, including reliance on paragraph 110 of the Handbook of Procedures, and the final conclusion. Because the refusal carried serious civil consequences, the authority was required to disclose the basis of its decision. The order was set aside and the matter was remitted for reconsideration after prior notice and a reasoned order. en-us Mon, 13 Jul 2009 00:00:00 +0530 Mon, 30 May 2011 10:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=203490 An order refusing to grant or renew a licence was found unsustainable because it did not address the petitioners' claim that they held a value-based advance licence, not a quantity-based advance licence. The authority relied on a notice demanding customs duty and interest for alleged excess exports, but gave no reasoned linkage between the submissions made, including reliance on paragraph 110 of the Handbook of Procedures, and the final conclusion. Because the refusal carried serious civil consequences, the authority was required to disclose the basis of its decision. The order was set aside and the matter was remitted for reconsideration after prior notice and a reasoned order. Case-Laws Customs Mon, 13 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=203490