https://www.taxtmi.com/caselaws?id=33320 Communications cancelling VKGUY duty credit scrip benefits and demanding duty must comply with the mandatory safeguards under Section 9(4) of the Foreign Trade (Development and Regulation) Act, 1992 and Rule 10 of the Foreign Trade (Development and Regulation) Rules, 1993. The statutory scheme requires recorded reasons and a reasonable opportunity of hearing before suspension or cancellation, and audit-based action cannot bypass those procedural requirements. On the stated facts, the communications were treated as unsustainable for breach of natural justice and non-compliance with the prescribed procedure, and the matter was remitted for fresh action in accordance with law after hearing the petitioners. en-us Wed, 15 Oct 2008 00:00:00 +0530 Mon, 04 May 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33320 Communications cancelling VKGUY duty credit scrip benefits and demanding duty must comply with the mandatory safeguards under Section 9(4) of the Foreign Trade (Development and Regulation) Act, 1992 and Rule 10 of the Foreign Trade (Development and Regulation) Rules, 1993. The statutory scheme requires recorded reasons and a reasonable opportunity of hearing before suspension or cancellation, and audit-based action cannot bypass those procedural requirements. On the stated facts, the communications were treated as unsustainable for breach of natural justice and non-compliance with the prescribed procedure, and the matter was remitted for fresh action in accordance with law after hearing the petitioners. Case-Laws Customs Wed, 15 Oct 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33320