https://www.taxtmi.com/caselaws?id=414423 Recovery action revoking a benefit already granted under customs proceedings cannot be sustained unless it follows the statutory adjudicatory scheme, including prior notice and a fair opportunity of hearing. Here, the recovery notice, communication to the bank and invocation of the bank guarantee were held unlawful because no show-cause notice had been issued and no personal hearing was afforded before enforcement. The impugned measures were set aside, while the authorities were given liberty to commence fresh proceedings in accordance with law after issuing notice and deciding the matter on hearing the petitioner. Refund protection was linked to completion of the fresh adjudication within the stipulated period. en-us Mon, 04 Oct 2021 00:00:00 +0530 Mon, 08 Nov 2021 07:00:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=414423 Recovery action revoking a benefit already granted under customs proceedings cannot be sustained unless it follows the statutory adjudicatory scheme, including prior notice and a fair opportunity of hearing. Here, the recovery notice, communication to the bank and invocation of the bank guarantee were held unlawful because no show-cause notice had been issued and no personal hearing was afforded before enforcement. The impugned measures were set aside, while the authorities were given liberty to commence fresh proceedings in accordance with law after issuing notice and deciding the matter on hearing the petitioner. Refund protection was linked to completion of the fresh adjudication within the stipulated period. Case-Laws Customs Mon, 04 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=414423