https://www.taxtmi.com/caselaws?id=47456 Withdrawal of an eligibility certificate enabling import under Customs exemption Notification No. 64/88-Cus. was held invalid because the authority cancelled it without issuing a show cause notice or giving the affected party a reasonable opportunity of hearing. The certificate had been acted upon to claim the exemption, and the later adverse action required compliance with natural justice before any cancellation could take effect. In the absence of such procedural fairness, the withdrawal could not stand and was set aside in favour of the petitioner. en-us Fri, 23 Sep 2005 00:00:00 +0530 Wed, 28 Jul 2010 18:39:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47456 Withdrawal of an eligibility certificate enabling import under Customs exemption Notification No. 64/88-Cus. was held invalid because the authority cancelled it without issuing a show cause notice or giving the affected party a reasonable opportunity of hearing. The certificate had been acted upon to claim the exemption, and the later adverse action required compliance with natural justice before any cancellation could take effect. In the absence of such procedural fairness, the withdrawal could not stand and was set aside in favour of the petitioner. Case-Laws Customs Fri, 23 Sep 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47456