https://www.taxtmi.com/caselaws?id=203554 The court found that the Directorate General of Health Services' withdrawal of the Customs Duty Exemption Certificate (CDEC) from the petitioner was legally unsustainable. The petitioner had fulfilled obligations under Notification No. 64/88 until its repeal on 1st March 1994, and the withdrawal was deemed unjustified. The court held that the obligations under the notification ceased upon its repeal and procedural fairness was not observed. The court set aside the withdrawal order, allowing the writ petition and awarding costs of Rs. 5,000 to be paid by the respondents to the petitioner within four weeks. en-us Fri, 24 Sep 2010 00:00:00 +0530 Fri, 03 Jun 2011 07:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=203554 The court found that the Directorate General of Health Services' withdrawal of the Customs Duty Exemption Certificate (CDEC) from the petitioner was legally unsustainable. The petitioner had fulfilled obligations under Notification No. 64/88 until its repeal on 1st March 1994, and the withdrawal was deemed unjustified. The court held that the obligations under the notification ceased upon its repeal and procedural fairness was not observed. The court set aside the withdrawal order, allowing the writ petition and awarding costs of Rs. 5,000 to be paid by the respondents to the petitioner within four weeks. Case-Laws Customs Fri, 24 Sep 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=203554