https://www.taxtmi.com/caselaws?id=356577 The court upheld the revocation of the Custom Duty Exemption Certificates (CDECs) due to the petitioners' failure to provide evidence of compliance with the conditions, leading to the withdrawal of customs duty exemption. Despite opportunities given, the petitioners did not submit required documentation, breaching principles of natural justice. The court emphasized the burden of proof on the petitioners and noted a widespread abuse of exemptions. As a result, the writ petitions were dismissed, finding no illegality in the revocation of CDECs, and no costs were awarded. en-us Thu, 04 Jan 2018 00:00:00 +0530 Sat, 08 Sep 2018 12:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=356577 The court upheld the revocation of the Custom Duty Exemption Certificates (CDECs) due to the petitioners' failure to provide evidence of compliance with the conditions, leading to the withdrawal of customs duty exemption. Despite opportunities given, the petitioners did not submit required documentation, breaching principles of natural justice. The court emphasized the burden of proof on the petitioners and noted a widespread abuse of exemptions. As a result, the writ petitions were dismissed, finding no illegality in the revocation of CDECs, and no costs were awarded. Case-Laws Customs Thu, 04 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=356577