https://www.taxtmi.com/caselaws?id=45972 Cancellation of a customs duty exemption certificate for imported life-saving hospital equipment was held unsustainable because the authority acted in breach of natural justice by not issuing a show-cause notice, not supplying the visiting committee report, and not affording an opportunity of hearing; consequently, the cancellation and rejection orders were set aside. The HC further held that where the State authority's recommendation pertained to the relevant period, its rejection without proper consideration was impermissible, leading to the same consequence. Since Notification 64/88 stood rescinded from 1-3-1994, pending exemption applications could not be decided under it and had to be determined on merits under the subsequent Notifications 122/94 and 55/95; the matter was remitted to the competent authority for fresh disposal accordingly. en-us Fri, 08 Jun 2001 00:00:00 +0530 Mon, 22 Dec 2025 11:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45972 Cancellation of a customs duty exemption certificate for imported life-saving hospital equipment was held unsustainable because the authority acted in breach of natural justice by not issuing a show-cause notice, not supplying the visiting committee report, and not affording an opportunity of hearing; consequently, the cancellation and rejection orders were set aside. The HC further held that where the State authority's recommendation pertained to the relevant period, its rejection without proper consideration was impermissible, leading to the same consequence. Since Notification 64/88 stood rescinded from 1-3-1994, pending exemption applications could not be decided under it and had to be determined on merits under the subsequent Notifications 122/94 and 55/95; the matter was remitted to the competent authority for fresh disposal accordingly. Case-Laws Customs Fri, 08 Jun 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45972