https://www.taxtmi.com/caselaws?id=50614 In proceedings concerning removal of goods without payment of duty by a 100% export oriented unit, the adjudicating authority was required to first follow the prescribed procedure by referring the matter to the Development Commissioner or Board of Approval before passing an order. As that procedure had not been adopted, the adjudication order could not stand in its present form. The order was therefore set aside and the matter remanded for fresh decision in accordance with law after following the prescribed procedure and giving the party an opportunity of hearing. en-us Mon, 25 Jun 2001 00:00:00 +0530 Mon, 23 Aug 2010 17:16:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50614 In proceedings concerning removal of goods without payment of duty by a 100% export oriented unit, the adjudicating authority was required to first follow the prescribed procedure by referring the matter to the Development Commissioner or Board of Approval before passing an order. As that procedure had not been adopted, the adjudication order could not stand in its present form. The order was therefore set aside and the matter remanded for fresh decision in accordance with law after following the prescribed procedure and giving the party an opportunity of hearing. Case-Laws Customs Mon, 25 Jun 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50614