https://www.taxtmi.com/caselaws?id=47538 An eligibility certificate issued for customs exemption on import of medical equipment was later withdrawn for alleged non-compliance with the notification conditions. The High Court held that, because the cancellation was adverse to the holder, the authority was required to issue a show cause notice and afford a hearing before acting. In the absence of prior notice and an opportunity to respond, the withdrawal breached the settled requirements of natural justice and could not be sustained. The cancellation order was therefore liable to be set aside. en-us Fri, 23 Sep 2005 00:00:00 +0530 Thu, 29 Jul 2010 13:13:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47538 An eligibility certificate issued for customs exemption on import of medical equipment was later withdrawn for alleged non-compliance with the notification conditions. The High Court held that, because the cancellation was adverse to the holder, the authority was required to issue a show cause notice and afford a hearing before acting. In the absence of prior notice and an opportunity to respond, the withdrawal breached the settled requirements of natural justice and could not be sustained. The cancellation order was therefore liable to be set aside. Case-Laws Customs Fri, 23 Sep 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47538