https://www.taxtmi.com/caselaws?id=204438 The Director General of Hydrocarbons' role was confined to certifying whether imported goods were required for petroleum operations. It could not cancel an Essentiality Certificate on an unrelated ground, such as the importer allegedly not being a bona fide subcontractor of ONGC, because eligibility for exemption under the customs notification had to be examined separately by Customs in assessment proceedings. As it was undisputed that the goods were required for and used in petroleum operations, cancellation on that basis was beyond jurisdiction. The court therefore held the cancellation unsustainable and quashed it. en-us Fri, 06 May 2011 00:00:00 +0530 Sat, 04 Jan 2014 16:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=204438 The Director General of Hydrocarbons' role was confined to certifying whether imported goods were required for petroleum operations. It could not cancel an Essentiality Certificate on an unrelated ground, such as the importer allegedly not being a bona fide subcontractor of ONGC, because eligibility for exemption under the customs notification had to be examined separately by Customs in assessment proceedings. As it was undisputed that the goods were required for and used in petroleum operations, cancellation on that basis was beyond jurisdiction. The court therefore held the cancellation unsustainable and quashed it. Case-Laws Customs Fri, 06 May 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=204438