https://www.taxtmi.com/caselaws?id=358056 Entitlement to destroy obsolete imported goods under para 6.15(b) of the Foreign Trade Policy 2004-09 had to be examined along with the renewed customs licence, continued bonded warehousing, and the refund claim under Section 27 of the Customs Act, 1962. The authorities erred by treating an internal communication as a communicated order and by proceeding only on expiry of the warehousing period without addressing the appellant's export obligation compliance and positive Net Foreign Exchange. As the matter was not considered in the correct legal framework and natural justice had not been properly followed, the impugned order was held unsustainable and the matter was remanded to the original authority for fresh decision after hearing the appellant. en-us Mon, 26 Feb 2018 00:00:00 +0530 Tue, 19 Mar 2019 14:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=358056 Entitlement to destroy obsolete imported goods under para 6.15(b) of the Foreign Trade Policy 2004-09 had to be examined along with the renewed customs licence, continued bonded warehousing, and the refund claim under Section 27 of the Customs Act, 1962. The authorities erred by treating an internal communication as a communicated order and by proceeding only on expiry of the warehousing period without addressing the appellant's export obligation compliance and positive Net Foreign Exchange. As the matter was not considered in the correct legal framework and natural justice had not been properly followed, the impugned order was held unsustainable and the matter was remanded to the original authority for fresh decision after hearing the appellant. Case-Laws Customs Mon, 26 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=358056