https://www.taxtmi.com/caselaws?id=48129 Withdrawal of a customs exemption certificate under Notification No. 64/88-Cus. was upheld where the beneficiary had been given notices and reminders to demonstrate compliance with the post-import conditions but failed to respond properly. The Court found no breach of natural justice because the reply relied on was sent to a different authority and did not answer the notices issued by the competent authority. The refusal to review the withdrawal was also sustained on the basis of the factual report and the applicable legal position, with no illegality shown in either decision. en-us Fri, 16 Nov 2007 00:00:00 +0530 Fri, 19 Dec 2014 14:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48129 Withdrawal of a customs exemption certificate under Notification No. 64/88-Cus. was upheld where the beneficiary had been given notices and reminders to demonstrate compliance with the post-import conditions but failed to respond properly. The Court found no breach of natural justice because the reply relied on was sent to a different authority and did not answer the notices issued by the competent authority. The refusal to review the withdrawal was also sustained on the basis of the factual report and the applicable legal position, with no illegality shown in either decision. Case-Laws Customs Fri, 16 Nov 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48129