https://www.taxtmi.com/caselaws?id=374126 Entitlement to deemed export benefit could not be decided without notice, an effective hearing, and consideration of the petitioners' documents. The dispute concerned a claim that imported components were assembled in India and supplied as a finished product, allegedly bringing the petitioners within the Foreign Trade Policy definition of "manufacturer". Because the authority acted without examining the material relied on and without hearing the petitioners, the decision-making process was treated as contrary to natural justice. The impugned communication was treated as a show-cause notice, and the matter was remitted for fresh consideration after receipt of the petitioners' reply and supporting documents. en-us Thu, 03 Jan 2019 00:00:00 +0530 Fri, 25 Jan 2019 09:28:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=374126 Entitlement to deemed export benefit could not be decided without notice, an effective hearing, and consideration of the petitioners' documents. The dispute concerned a claim that imported components were assembled in India and supplied as a finished product, allegedly bringing the petitioners within the Foreign Trade Policy definition of "manufacturer". Because the authority acted without examining the material relied on and without hearing the petitioners, the decision-making process was treated as contrary to natural justice. The impugned communication was treated as a show-cause notice, and the matter was remitted for fresh consideration after receipt of the petitioners' reply and supporting documents. Case-Laws Customs Thu, 03 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=374126