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    <title>2001 (2) TMI 136 - HIGH COURT OF JUDICATURE AT ALLAHABAD</title>
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    <description>Withdrawal of a customs duty exemption based on adverse inspection findings could not be sustained without first supplying the inspection report and giving the affected party a meaningful opportunity to object and place supporting material before the authority. The HC set aside the withdrawal order for breach of procedural fairness and permitted fresh consideration after hearing the petitioner. The accompanying show cause notice was not quashed, as it merely required a response and no ground for interference was made out at that stage.</description>
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      <description>Withdrawal of a customs duty exemption based on adverse inspection findings could not be sustained without first supplying the inspection report and giving the affected party a meaningful opportunity to object and place supporting material before the authority. The HC set aside the withdrawal order for breach of procedural fairness and permitted fresh consideration after hearing the petitioner. The accompanying show cause notice was not quashed, as it merely required a response and no ground for interference was made out at that stage.</description>
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