https://www.taxtmi.com/caselaws?id=332356 The court emphasized the importance of a proper decision-making process and compliance with principles of natural justice in a case concerning the denial of deemed export drawback under the All Industry Rate of Duty Drawback. The Petitioners were not provided with a fair opportunity to be heard during the decision-making process, leading to the court's intervention to ensure procedural fairness. The court directed the Development Commissioner to grant a personal hearing to the Petitioner, review all records, and pass a reasoned order on the drawback application within a specified timeframe to uphold the principles of natural justice and procedural fairness. en-us Mon, 29 Aug 2016 00:00:00 +0530 Thu, 15 Sep 2016 10:40:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=332356 The court emphasized the importance of a proper decision-making process and compliance with principles of natural justice in a case concerning the denial of deemed export drawback under the All Industry Rate of Duty Drawback. The Petitioners were not provided with a fair opportunity to be heard during the decision-making process, leading to the court's intervention to ensure procedural fairness. The court directed the Development Commissioner to grant a personal hearing to the Petitioner, review all records, and pass a reasoned order on the drawback application within a specified timeframe to uphold the principles of natural justice and procedural fairness. Case-Laws Customs Mon, 29 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=332356