https://www.taxtmi.com/caselaws?id=303602 Cancellation of an Importer-Exporter Code must follow the statutory procedure under the Foreign Trade (Development and Regulation) Act, 1992, including notice, disclosure of grounds and a reasonable opportunity to respond before suspension or cancellation. Where the record does not show that cancellation-specific proceedings were properly initiated, the authority cannot sustain the cancellation on that basis. The appropriate course is to commence proceedings in accordance with law, issue a fresh show cause notice and pass a reasoned order after hearing the affected party. en-us Thu, 25 Mar 2021 00:00:00 +0530 Mon, 01 Aug 2022 09:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=303602 Cancellation of an Importer-Exporter Code must follow the statutory procedure under the Foreign Trade (Development and Regulation) Act, 1992, including notice, disclosure of grounds and a reasonable opportunity to respond before suspension or cancellation. Where the record does not show that cancellation-specific proceedings were properly initiated, the authority cannot sustain the cancellation on that basis. The appropriate course is to commence proceedings in accordance with law, issue a fresh show cause notice and pass a reasoned order after hearing the affected party. Case-Laws Customs Thu, 25 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=303602