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    <title>2024 (12) TMI 621 - BOMBAY HIGH COURT</title>
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    <description>Rejection of requests for deletion or removal of actual user conditions in import licences could not stand where the petitioners were denied a hearing before the Policy Relaxation Committee. The governing policy required an opportunity to be heard before deciding a relaxation request, and the later policy position continued that requirement. The Court held that this breach of natural justice rendered the rejection unsustainable. The alternate remedy objection did not cure the denial of hearing. The rejection orders were set aside and the applications were restored for fresh consideration by the Committee after a hearing and a reasoned decision on merits.</description>
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      <link>https://www.taxtmi.com/caselaws?id=763041</link>
      <description>Rejection of requests for deletion or removal of actual user conditions in import licences could not stand where the petitioners were denied a hearing before the Policy Relaxation Committee. The governing policy required an opportunity to be heard before deciding a relaxation request, and the later policy position continued that requirement. The Court held that this breach of natural justice rendered the rejection unsustainable. The alternate remedy objection did not cure the denial of hearing. The rejection orders were set aside and the applications were restored for fresh consideration by the Committee after a hearing and a reasoned decision on merits.</description>
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