https://www.taxtmi.com/caselaws?id=41593 A holder of a letter of authority under an import licence was treated as having direct rights and liabilities under the licence, because the authority allowed it to place orders, open letters of credit, make remittances, arrange movement of goods, and clear goods through Customs. Since cancellation of the licence exposed the holder to confiscation and penalty proceedings and therefore had civil consequences, the Imports (Control) Order required a reasonable opportunity of being heard before action was taken. Cancellation without notice or hearing breached natural justice, and an unsupported assumption of forgery could not substitute for proper inquiry and cross-examination. The cancellation orders were therefore invalid, with liberty to issue fresh notices and decide the matter again after hearing the affected parties. en-us Thu, 29 Nov 1984 00:00:00 +0530 Fri, 04 Jun 2010 16:27:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41593 A holder of a letter of authority under an import licence was treated as having direct rights and liabilities under the licence, because the authority allowed it to place orders, open letters of credit, make remittances, arrange movement of goods, and clear goods through Customs. Since cancellation of the licence exposed the holder to confiscation and penalty proceedings and therefore had civil consequences, the Imports (Control) Order required a reasonable opportunity of being heard before action was taken. Cancellation without notice or hearing breached natural justice, and an unsupported assumption of forgery could not substitute for proper inquiry and cross-examination. The cancellation orders were therefore invalid, with liberty to issue fresh notices and decide the matter again after hearing the affected parties. Case-Laws Customs Thu, 29 Nov 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41593