https://www.taxtmi.com/highlights?id=62893 Validity of Show Cause notice and order in original - Maintainability of petition - Benefit of exemption - Essentiality Certificate - import of drill ship - The order-in-original dated 27th February, 2017 suffers from illegality as well as irrationality which constitute vices in the decision making process, attracting judicial review. Evaluation of facts by the Principal Commissioner, upon such review, leads to the conclusion that the facts taken as a whole did not logically warrant the conclusion he did reach, for which the said order is liable to be invalidated. - HC en-us Wed, 13 Apr 2022 15:45:22 +0530 Wed, 13 Apr 2022 15:45:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=62893 Validity of Show Cause notice and order in original - Maintainability of petition - Benefit of exemption - Essentiality Certificate - import of drill ship - The order-in-original dated 27th February, 2017 suffers from illegality as well as irrationality which constitute vices in the decision making process, attracting judicial review. Evaluation of facts by the Principal Commissioner, upon such review, leads to the conclusion that the facts taken as a whole did not logically warrant the conclusion he did reach, for which the said order is liable to be invalidated. - HC Highlights Customs Wed, 13 Apr 2022 15:45:22 +0530 https://www.taxtmi.com/highlights?id=62893