https://www.taxtmi.com/caselaws?id=279182 A withdrawal of a Customs Duty Exemption Certificate was quashed because the authority did not independently assess the petitioners' evidence of compliance with the exemption conditions. The decision rested largely on undisclosed reports and prior findings, while the petitioners had produced charts and records asserting adherence to the prescribed free-treatment requirements. The authority failed to verify the material against original records or give a reasoned finding on the rival figures and the relevance of camp patients. The ruling states that exemption withdrawal affecting customs duty consequences must be based on independent consideration of relevant material and a reasoned determination, not mechanical reliance on prior reports. en-us Thu, 08 Mar 2018 00:00:00 +0530 Thu, 07 Mar 2019 06:33:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=279182 A withdrawal of a Customs Duty Exemption Certificate was quashed because the authority did not independently assess the petitioners' evidence of compliance with the exemption conditions. The decision rested largely on undisclosed reports and prior findings, while the petitioners had produced charts and records asserting adherence to the prescribed free-treatment requirements. The authority failed to verify the material against original records or give a reasoned finding on the rival figures and the relevance of camp patients. The ruling states that exemption withdrawal affecting customs duty consequences must be based on independent consideration of relevant material and a reasoned determination, not mechanical reliance on prior reports. Case-Laws Customs Thu, 08 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=279182