https://www.taxtmi.com/caselaws?id=425730 The court found the cancellation of the petitioner's license premature as show cause notices and complaints were pending adjudication. The court emphasized the necessity of providing a reasonable opportunity to be heard before canceling a license, as per Section 58(2)(b) of the Customs Act, 1962. The show cause notice issued to the petitioner was deemed inadequate and lacked specificity, failing to afford a fair opportunity to respond. The impugned order, based on pending notices and complaints, was considered unjustified. Consequently, the court quashed the order, allowing for further legal steps within the limitation period and ordered the return of deposited amounts with interest. en-us Fri, 22 Jul 2022 00:00:00 +0530 Sat, 30 Jul 2022 15:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=425730 The court found the cancellation of the petitioner's license premature as show cause notices and complaints were pending adjudication. The court emphasized the necessity of providing a reasonable opportunity to be heard before canceling a license, as per Section 58(2)(b) of the Customs Act, 1962. The show cause notice issued to the petitioner was deemed inadequate and lacked specificity, failing to afford a fair opportunity to respond. The impugned order, based on pending notices and complaints, was considered unjustified. Consequently, the court quashed the order, allowing for further legal steps within the limitation period and ordered the return of deposited amounts with interest. Case-Laws Customs Fri, 22 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=425730