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    <title>2016 (8) TMI 86 - DELHI HIGH COURT</title>
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    <description>Withdrawal of customs duty exemption certificates was held unsustainable where the authorities ignored the petitioners&#039; replies and supporting material showing compliance with the exemption conditions. The impugned orders proceeded as if no response had been filed, failed to consider the material placed on record, and were passed without affording a personal hearing. The record also showed a failure to verify the information furnished before concluding that the exemption conditions were not satisfied. On those facts, the withdrawal orders and the customs show cause notice were quashed.</description>
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    <pubDate>Thu, 21 Jan 2016 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=330702</link>
      <description>Withdrawal of customs duty exemption certificates was held unsustainable where the authorities ignored the petitioners&#039; replies and supporting material showing compliance with the exemption conditions. The impugned orders proceeded as if no response had been filed, failed to consider the material placed on record, and were passed without affording a personal hearing. The record also showed a failure to verify the information furnished before concluding that the exemption conditions were not satisfied. On those facts, the withdrawal orders and the customs show cause notice were quashed.</description>
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      <pubDate>Thu, 21 Jan 2016 00:00:00 +0530</pubDate>
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